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An analytical theory approach, based on the concept of mutual induction, to describe the double magnetic induction method for measuring eye movements is presented. A polynomial approach to quantify the method's inherent nonlinearity is evaluated. The solutions to the one-dimensional problem are further elaborated, giving a simple approximation of the two-dimensional problem. The tow-dimensional approximation provides an easily applicable tool for double magnetic induction calibration. According to this theory, calibrations need only be performed parallel to the two main magnetic fields. As a final results, eye rotations are given in any direction as a function of the two measured induction voltages.