Since, seepage- related problems account for more than forty percents of earth dams’ failure, seepage analysis is one of the most important stages in designing of embankment dams. The most usual method of making a seepage analysis is doing a two dimensional one in the maximum cross- section and generalizing its results to the third dimension. As a natural consequence of this kind of seepage analysis, the effect of valley shape and material properties’ changes along the third dimension are ignored and so, in narrow valleys where the cross-section changes along longitude profile or in the specific cases of nonhomogeneity, using this kind of analysis can make false results. Besides, because of...