This document is a technical report that discusses the concept of anisotropy in embankments, particularly in the context of hydraulic conductivity. It outlines the differences in hydraulic conductivity values in horizontal and vertical directions due to stratification in materials such as those found in embankment dams. The report presents a series of numerical simulations using SEEP/W to analyze various scenarios, including homogeneous and isotropic embankment dams, as well as heterogeneous embankment dams with both continuous and discontinuous layers. The findings indicate that laboratory measurements of anisotropy may not accurately reflect field conditions, emphasizing the need for careful consideration when applying anisotropy ratios in seepage analyses. The report concludes by recommending a baseline isotropic scenario to better understand flow fields before introducing anisotropic features to account for complexities encountered in real-world applications.