Electrical impedance tomography is a recently established technique by which impedance of an object (medical or nonmedical applications) is measured data from the surface of the object, and a numerically simulated reconstruction of the object internal shape of the image can be obtained. This imaging technique based on boundary or surface voltage is measured when the different current pattern is injected into it. For current pulse, we are creating a voltage controlled current source, which is based on the different RC circuits, according to current amplitude and frequency values. The current source used in inject the current pulse of the various phantoms. The current position and measuring voltage is controlled by the created control unit or programmable system on chip (PSOC) of the proposed EIT system. After that image reconstruction of the cross-sectional image of resistivity requires sufficient data collection from used phantoms, which is based on finite element method (FEM) method and Tikhonov regularization method with helps of graphical user interface (GUI) on MatLab. The objective of the GUI was to produce an image (2D/3D), impedance distribution graph, and the FEM mesh model according to used electrode combinations from the various phantoms. EIT system has a great potential for imaging modality, is non-invasive, radiation-free, and inexpensive for medical applications.