A formulation of the three dimensional eddy current problem is presented. The magnetic vector potential is used in regions with source currents and conducting material and the total magnetic scalar potential is employed elsewhere. The continuity of the normal component of flux density and tangential component of field intensity are used to couple the two potentials on the interface between regions. The formulation leads to a symmetric system amenable to traditional solution techniques. The formulation is also valid for static problems with modification that are easily implemented.