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We provide all basic equations and concepts required to carry out a general study on axially symmetric static sources. The Einstein equations and the conservation equations are written down for a general anisotropic static fluid endowed with axial symmetry. The structure scalars are calculated and the inhomogeneity factors are identified. Finally some exact analytical solutions were found. One of these solutions describes an incompressible spheroid with isotropic pressure and becomes the well-known interior Schwarzschild solution in the spherically symmetric limit; however, it cannot be matched smoothly to any Weyl exterior metric. Another family of solutions was found that corresponds to an anisotropic fluid distribution and can in principle be matched to a Weyl exterior.