Since Wertheimer and Leeper reported possible adverse health effects of magnetic field in 1979, worldwide researches on this issue have been conducted. More recently, the U.S. Congress instructed the NIEHS (National Institute of Environmental Health Sciences), NIH (National Institute of Health) and DOE (Department of Energy) to direct and manage EMF RAPID (Electric and Magnetic Fields Research and Public Information Dissemination) program aimed at providing scientific evidence to clarify the potential for health risks from exposure to extremely low frequency electric and magnetic fields(ELF-EMF). Although they concluded that the scientific evidence suggesting adverse health risks of ELF-EMF is weak, the exposure to ELF-EMF cannot be recognized as entirely safe. Therefore, the purpose of this article is to describe magnetic field 3-D calculation and to evluate eddy current of human body compare to international guide line recognized one of the basic problems. In open boundary problem, Magnetic field using FEM is not advantageous in the point of the division of area and the proposition of the fictitious boundary. Therefore, we induced the analytic equation of magnetic field calculations so but the finite line segment based on Biot-Savarts law Also, Eddy currents induced due to ELF-EMF magnetic field are computed. To calculate induced currents, impedance method is used in this paper, An example model of human head with resolution of 1.27cm is used. In this paper, We evaluate the magnetic field and eddy current of human head around 765 kV transmission lines compare to international guide line.