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Control-volume formulations for elliptic equations often use two-point flux stencils, even for skew grids. Any two-point flux stencil may be interpreted as a multipoint flux stencil. This yields a definition of the permeability (or conductivity) tensor. Formulas for calculating the permeability tensor, based on the user-specified quantities in the two-point flux stencil, are given. Numerical test examples demonstrate the validity of the derivation.