A three-dimensional finite element model for the analysis of steady state seepage has been presented in this study. The theory of unsaturated flow has been used in the analysis of steady state seepage. The model applies the invariant mesh procedure in the finite element analysis. Galerkin's method is used in the formulation of the finite element equations. The pre and the post processor developed in the generation and viewing of the finite element mesh and the free surface has also been discussed in this study. The study presents the comparison of results obtained from the three-dimensional model with a previously validated two-dimensional model. / Master of Science