It is shown that the internal structure of sunspots is affected only to a small degree by the presence of the azimuthal component of the sunspot magnetic field. The magnetostatic theory of sunspots developed by Schluter and Temesvary (1958) is extended to include such an effect. In the present study, the radial dependence of the azimuthal component of the field is adopted from the observation of Stepanov (1965). A typical sunspot of an effective temperature of 4000K is considered and its detailed structure is presented.