The Magneto-Telluric method (MT) uses natural electromagnetic fields to investigate the conductivity structure of the Earth, however, as in any geophysical method, usually, an inversion process is required in order to generate a view of the structure which causes the data that has been retrieved, this process might be computationally expensive and very time consuming. The main goal of this work is to determine if it is possible to determine a polynomial function to relate MT measurements to a specific point in depth using several constraints. To do it a first depth approximation is obtained using theoretical relationships proposed previously and the difference between real and theoretical depths is studied.