A numerical method calculating the forward problem of electrocardiogram (ECG) has been presented. By using this method, the torso part including anisotropic muscle layers has been discretized by means of the finite element method (FEM). The rest of torso have been divided into the surface elements by the boundary element method (BEM). The effects of the skelltel muscle layers over thorax wall, have been discussed in terms of a three-dimensional torso models.