This paper provides a general solution for a torsion problem of bar composed of confocally elliptical dissimilar layers. Complex variable method is used to study the problem. The continuity conditions for the warping function and the normal shear stress along the interfaces are suggested. By using the transfer matrices, we can exactly link all sets of undetermined coefficients in the complex potentials defined for layers. Finally, from the conditions imposed on the interior inclusion and the exterior boundary, the solution is obtainable. Numerical examples are carried out to show the influence of the different shear moduli defined on different layers to the stress distribution. The applied torque at the ends of bar is evaluated.