In the case of the large power transformer, the grain-oriented material is usually used. So, to obtain more accurate results, anisotropy and non-linearity of the material must be considered. The Newton-Raphson(NR) method is generally used for analyzing these non-linear properties, but it consumes so much time, especially when the number of nodes is large or the shape of the model is complex. The transmission line modeling (TLM) method is successfully adopted to the analysis of non-linear properties with FEM, but it has not been adopted to the analysis of the anisotropic material. In this paper, the formulation of the TLM method considering anisotropy is developed and the adoption to the 3-phase transformer is presented.