Abstarct: Magnetotellurics (MT) is one of the natural source electromagnetic (EM) methods that is used for subsurface exploration. It uses natural EM field to map the variations of subsurface electrical resistivity. The presence of shallow three dimensional (3D) near subsurface heterogeneities is common in sedimentary basins, thus the elimination or reduction of their distortion effects on MT data is essential for exploration of deep hydrocarbon bearing structures. The main purpose of this study is to find the correct strike of deep 2D regional structures and to extract their principle components of MT impedance tensor by using of the Groom-Bailey and Smith MT tensor decomposition techniques for one profile of the Gachsaran MT data. The effect of static shift on the MT data was then corrected by TEM sounding data. Furthermore, different methods of 1D and 2D smooth inversion have been used on corrected data to better delineation of subsurface targets. The obtained results show that the structure of shallow depth is mostly 1D and laxyered form that contain a set of resistive and conductive 3D body of varying size. The results also indicate that the data of the middle of profile are more affected by surficial heterogeneities than those data on each side of profile. It was shown that how tensor decomposition, modelling and TEM data are able to correct most of these distortion effects on MT data. The results also indicate that the deep structures of the region are mainly 2D with general strike of N15-20 ̊W and somewhat maybe 3D. The inverse modelling of data show that the top part of Asmari formation which is important for hydrocarbon, locates at depth of 1000 meters in the middle section where it goes to a depth of 2800 meters in each sides of profile. Moreover, a deep seated fault was found at the end of profile that causes structures separation and overturning of the anticlinal structure on the right section of the area.