The method presented in this paper allows computing the equivalent characteristic of anisotropic steel sheets used to stack the magnetic circuits. The reluctivity of the anisotropic sheets is a function of the flux density B and the angle between the flux density vector and the rolling direction. This paper focuses particularly the problem of modeling different kinds of overlaps and apparent air-gaps is solved by the homogenization technique which is based on the assumption that, in the layer structure, the magnetic field energy tends to achieve its minimum. The presented method has been verified by comparing the computational results with the measurements of real sets. The paper presents the analysis of magnetic properties of overlaps taking into account the magnetic characteristics of the steel.