The paper shows systematic analysis of elliptical Gaussian beam (GB) propagating in self-focusing/self-defocusing media of Kerr type with focusing/defocusing linear refractive profiles. Instead of solving commonly accepted Nonlinear Schrödinger Equation (NLS) we propose equations of geometrical optics: complex eikonal equation and complex transport one. Eikonal equation let us derive immediately the ordinary differential equations for principle widths omitting this way complicated variational process and virial theory used in nonlinear optics. From the transport equation we obtain first order ordinary differential equation for complex amplitude evolution and conservation principle for energy flux in the elliptical GB cross-section. For combined effects of diffraction, nonlinear refraction and focusing/defocusing graded-index factor we observe three types of the solutions for the elliptical radius of principle beam widths: self-focusing or self-defocusing together with diffraction widening, stationary and oscillatory ones under and without collapse effect. We prove here that principle curvatures of the wave front can introduce into our description the additional ellipticity of the beam, which can effectively limit collapse effect. Moreover, we discuss the evolution of elliptical Gaussian beam in nonlinear self-defocusing fibre with focusing refractive profile presenting conditions for existence of elliptical spatial solitons. We discuss here also the influence of initial wave front curvatures on elliptical Gaussian beam evolution in nonlinear inhomogeneous fibres of Kerr-type.