Basedon the method of generalized thermoelectric energy conversion a newthermoelement type based on the excitation of eddy thermoelectric currents ingyrotropic thermoelectric medium has been created. Using computer simulationmethods optimal distribution of eddy thermoelectric current, as well aselectric potential and temperature distribution for thermoelement having spiralstructure have been found. The expressions for voltages and currents developedby thermoelement, as well as the efficiency have been derived. The expressionsfor figure of merit of thermoelectric material for gyrotropic thermoelementshave been derived. The possibility of obtaining elevated thermoelectricvoltages by such thermoelements, as well as their multi-functionality have beenestablished, allowing to use such thermoelements both in special thermalgenerators and measuring instruments.