This paper analysed the characteristics of current density induced inside human body by 60 Hz extremely low frequency magnetic fields according to varying conductivities of human model. Human model was composed of several organs and other parts, whose shapes were expressed by spheroids or cylinders. Organs such as the brain, heart, lungs, liver and intestines were taken into account. Applying the boundary element method to the human model, we estimated effects on the induced current distribution due to differences of the organ conductivity and shape. We find organ conductivity influences most and a cross section area and a position of organ also gives effects.