The major challenges of transformer designers are high loss evaluation, high reliability, low cost and weight requirements. So they need advanced techniques and tools that lead to optimum design and product performance improvements. In this paper magnetic fluxes and calculation of losses in three- phase distribution transformer with amorphous core have been studied. The computer-based simulation utilizing the two dimensional finite element methods (2-D FEM) as a tool for visualizing the magnetic flux and calculation of losses in amorphous core transformers. Finite Element Method (FEM) is one among popular numerical methods that is able to handle problem complexity in various forms.