In this paper,based on preconditioned variant of the modified HSS (PMHSS) iteration method,we propose a two-level finite element method for solving second order elliptic problems whose dominant coefficient is complex valued.With this method,solving the complex symmetric positive definite (SPD) problem on the fine space is reduced into solving real SPD problems on the fine space and the original problem on a coarser space.Moreover,for more practically applications,the ideas of this method can also be extended to the multilevel case.It is shown,both theoretically and numerically,that this method is convergent and efficient.