The technique presented in the first part of this paper is generalized to the case of inhomogeneous permeabilities. The aquifer system is subdivided into regions of homogeneous permeability with discontinuities of the permeability occurring across the boundaries of these regions. The potentials are discontinuous across the common boundaries, which are represented as polygons. Line doublets are used to create the discontinuities in the potentials without violating the condition of continuity of flow. The strengths of the line doublets are determined from the condition that the head is continuous across the boundaries of the subregions. The method is validated against exact solutions, and some applications are discussed. The modeling of inhomogeneities by the use of line doublets is presented for a Dupuit‐Forchheimer analysis but is equally well applicable to problems of three‐dimensional flow and two‐dimensional flow in the vertical plane. The potential to be used for the latter applications equals the permeability times the head.