Building on results from two-dimensional magnetohydrodynamic (MHD) turbulence (Shebalin, Matthaeus & Montgomery 1983), the development of anisotropic states from initially isotropic ones is investigated numerically for fully three-dimensional incompressible MHD turbulence. It is found that when an external d.c. magnetic field (B₀) is imposed on viscous and resistive MHD systems, excitations are preferentially transferred to modes with wavevectors perpendicular to B₀). The anisotropy increases with increasing mechanical and magnetic Reynolds numbers, and also with increasing wavenumber. The tendency of B₀ to inhibit development of turbulence is also examined.