Electrical Impedance Tomography (EIT) is an imaging method that is able to estimate electrical impedance distribution inside an object. This EIT system is developed by using 32 electrodes and microcontroller based module. From a pair of electrodes, sinusoidal current of 3 mA is injected and the voltage differences between other pairs of electrodes are measured. Voltage measurement data are then sent to MATLAB and EIDORS software; the data are used to reconstruct two dimensions image. The system can detect and determine the position of a phantom in the tank. The object’s position is accurately reconstructed and determined with the average shifting of 0.69 cm but object’s area cannot be accurately reconstructed. The object’s image is more accurately reconstructed when the object is located near to electrodes, has a larger size, and when the current injected to the system has a frequency of 100 kHz or 200kHz.

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