The sandwiched film structured by two soft magnetic layers with the Cu layer as the central one is proposed,which is based on the experimental samples of giant magnetoimpedance (GMI) effect.Its characteristics are discussed theoretically using Maxwell equations and Landau-Lifshitz equation wiuh calculating the anisotropy of the magnetic layers.Application of the theoretical model to real materials is examined.Predictions of the model compare well qualitatively with experimental data.The anisotropic constant Hk of the magnetic layer is very important.The GMI effect is modified by both the magnitude and the orientation of Hk.The best Hk is about 400A/m along the normal to the current.It is also proved that any magnetostriction in the magnetic layer of the sandwiched film damages the GMI effect.