Abstract: A material which exhibits different resistivity in mutually perpendicular directions is formed by providing sections of a first metal and interposing therebetween relatively thin sections of an insert metal. Passes are made over each section of metal insert with a high energy beam which produces, on each pass, an alloyed zone comprised of the first metal and metal insert and which zone, by different manufacturing techniques, will extend from one surface of the body to an opposed surface. The metal insert may be a thin section of a unitary piece of metal or may be comprised of a plurality of different layers. Alternatively, the metal insert may be comprised of one or more rods inserted into holes drilled into a base member.