Phenomenon based on the transverse thermoelectric (TE) effect occurs by tilting the materials with anisotropic TE properties. For obtaining artificially the anisotropic TE materials, combining TE material and metal with a specific structure is a promising method. In this review, the Ni/Mg₂Si composites with two kinds of specific structures were focused on. Influences of the structural conditions (volume fraction and tilt angle of Ni) on the TE properties of those composite elements were quantitatively analyzed using a finite element simulation (FES), and the optimum structural conditions bringing the maximum TE performance were predicted. Furthermore, power generation performances of two kinds of the modules constructed by the tilted Ni/Mg₂Si composite elements with the optimum structural conditions were estimated using FES.