and for unsaturated flow through inclusions (Warrick and Knight, 2002, 2004;Bakker and Nieber, 2004). The analytic element method (AEM) is used to model unsaturated All the AEM solutions for unsaturated flow made flow through a spherical inclusion of contrasting hydraulic properties. use of the Gardner (1958) function (also known as the The steady state Richards' equation is combined with the Gardner model Philip model) to describe the relations between the hyfor unsaturated hydraulic conductivity to form the Helmholtz equation. The later is solved by means of the AEM. The background and inclu-draulic conductivity and the pressure head. This allows sion materials are assumed to have different saturated hydraulic conthe transformation between Richards' equation to the ductivities and different sorptive numbers; hence, the conditions are Helmholtz equation (using the matric flux potential, or more general than treatments of spherical inclusions. Continuity of the the so-called Kirchhoff potential). Warrick and Knight interfacial head boundary condition leads to a nonlinear system of (2002, 2004) were the first to introduce the AEM to deequations, whose solution requires an iterative solution. Analysis inscribe unsaturated flow. They considered circular and cludes the effect of the hydraulic properties and of the background flux spherical inclusions with a uniform distribution of the and evaluation of computational efficiency for contrasting hydraulic Gardner coefficient ␣. Bakker and Nieber (2004) extended properties. To examine water contents, a methodology is presented the solution by considering circular inclusions (and cirfor matching Gardner and van Genuchten parameters. The new solu-cular drains) and allowing contrasts in ␣. This is a valution is more realistic than the previous solution for a spherical inclusion with a sorptive number the same as the background but is computa-