In electrical impedance tomography (EIT) an approximation for the internal resistivity distribution is computed based on the knowledge of the injected currents and measured voltages on the surface of the body. Several difficulties have been identified in EIT, where the main problem is the low spatial resolution. This paper presents a fining mesh method based on finite element method (FEM), by fining the sensitive element, the most actual signal is obtained in certain electrode number. Newton-Raphson reconstruction algorithm improves the spatial solution of image. The advantages of this method are the improvement of spatial resolution and ease of implementation.
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