A ray theory-based method and system for ultrasound CT image reconstruction. The method comprises a ray theory-based ultrasound CT sound velocity reconstruction method and an ultrasound CT attenuation coefficient reconstruction method. The ray theory-based ultrasound CT sound velocity reconstruction method comprises: (1) the extraction of the difference of transit times; (2) the calculation of a ray path through which sound waves pass from a transmitting array unit to a receiving array unit; and (3) the solving of an inverse problem: by employing a quasi-Newton method to solve a path-slowness-time equation set, a speed reconstruction value vector of an object to be tested can be obtained. By improving the overall process of the method, specifically by optimizing the ray theory, and utilizing a specific ray calculation processing scheme, implemented are quick and stable ultrasound CT sound velocity reconstruction and ultrasound CT attenuation coefficient reconstruction, thus implementing ray theory-based ultrasound CT image reconstruction.
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