Abstarct: Airborne electromagnetic (AEM) method is considered as an important electromagnetic geophysical method that is used in the airborne survey. This method is characterized by high speed, extensive coverage, cost-effective and performance capabilities for implementation in sever topographical relief. AEM methods similar to electrical techniques depend on some parameters including resistivity, electrical permittivity and magnetic permeability of the earth. This thesis aims to develop a novel inverse modeling approach for helicopter electromagnetic (HEM) data in the frequency domain, so that to improve some limitations of the conventional inverse modeling techniques. As prerequisite of inverse modeling HEM data, a forward modeling core was first developed to determine the required response of the assumed models with considering the weakness and advantages of usual forward modeling algorithms. To achieve the goal by incorporating the resistivity of air in Guptasarma-Singh forward algorithm a few limitation of this method has been removed and an improved version of this algorithm has been developed to compute model response at the required points and frequencies. The required computer codes related to the improved Guptasarma-Singh forward modeling algorithm was provided in the Matlab software and its capabilities are then assessed for several artificial laxyered earth models. The results show that the proposed method increased the accuracy of the modeling outputs for all cases. Following that, the performance and weakness of various existence inversion techniques such as Amplitude, Epsilon, Siemon, Sengpiel centroid depth and Niblett-Bostick were evaluated. A new inverse modeling method called SUTHEM was then developed and its required computer codes prepared. This proposed inversion method incorporates the improved Guptasarma-Singh forward core introduced in the previous stage. A wide variety of 1-D and 2-D artificial models with and without the noise together with the real Dighem HEM data associated with the Barika area, in the Kurdistan province, northwest of Iran, were used in order to validate the proposed inversion modeling procedure. Geological, geochemical, airborne magnetic and mining data were also used for further evaluation of the resulted models and their interpretation. The results obtained using SUTHEM method was finally compared as the resistivity maps and resistivity-depth sections with the commercial methods developed by Siemon (BGR-Germany) and Fugro Company; describing the stability of the proposed inversion method against the real data contaminated with noise. Furthermore, it was found that the obtained models are capable enough to identify the conductive zones related to the possible sheared mineralization zones.