A 3-D analysis of MR read on perpendicular media using the reciprocity method is presented. We show that the conduction of magnetic flux, obtained form an equivalent reciprocity field, away from the active area is an important phenomenon for this structure, and may introduce error if 2-D analysis is used. We also examine the effect of shield width and show that when shield width is equal to the with of the active area of the MR head, 3-D analysis closely resembles the 2-D results. Finally we extend our calculation to a differentially connected dual element MR head for perpendicular recording.