New analytic element solutions are presented for unsaturated, two-dimensional steady flow in vertical planes that include nonoverlapping impermeable elliptical layers and elliptical inhomogeneities. The hydraulic conductivity, which is represented by an exponential function of the pressure head, differs between the inside and outside of an elliptical inhomogeneity; both the saturated hydraulic conductivity and water retention parameters are allowed to differ between the inside and outside. The Richards equation is transformed, through the Kirchhoff transformation and a second standard transformation, into the modified Helmholtz equation. Analytic element solutions are obtained through separation of variables in elliptical coordinates. The resulting equations for the Kirchhoff potential consist of infinite sums of products of exponentials and modified Mathieu functions. In practical applications the series are truncated but still fulfill the differential equation exactly; boundary conditions are met approximately but up to machine accuracy, provided that enough terms are used. The pressure head, saturation, and flow may be computed analytically at any point in the vadose zone. Examples are given of the shadowing effect of an impermeable elliptical layer in a uniform flow field and funnel-type flow between two elliptical inhomogeneities. The presented solutions may be applied to study transport processes in vadose zones containing many impermeable elliptical layers or elliptical inhomogeneities.