  The general solution of SUSY intertwining relations of first order for
two-dimensional Schr\"odinger operators with position-dependent (effective)
mass is built in terms of four arbitrary functions. The procedure of separation
of variables for the constructed potentials is demonstrated in general form.
The generalization for intertwining of second order is also considered. The
general solution for a particular form of intertwining operator is found, its
properties - symmetry, irreducibility, separation of variables - are
investigated.
