Abstract: The Method of Moments (MoM) based on Impedance Boundary Condition (IBC) is presented to analyze the electromagnetic scattering characteristics of three-dimensional target coated with anisotropic materials. According to the surface equivalence principle, Galerkin method is used with electric or magnetic current expanded by three-dimensional Rao-Wilton-Glisson (RWG) vector basis functions. The electromagnetic simulation of target coated with anisotropic materials is performed with the electromagnetic parameters characterized by the surface impedance matrix, while the numerical results agree well with the exact results such as Mie series solution. Analyses for the electromagnetic scattering properties of complex targets coated with anisotropic materials are presented, which provide theoretical support for the radar stealth and anti-stealth.