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Recently, a new static resistivity image reconstruction algorithm is proposed utilizing internal current density data obtained by magnetic resonance current density imaging technique. This new imaging method is called magnetic resonance electrical impedance tomography (MREIT). The derivation and performance of J-substitution algorithm in MREIT have been reported as a new accurate and high-resolution static impedance imaging technique via computer simulation methods. In this paper, we present experimental procedures, denoising techniques and image reconstructions using a 0.3-tesla (T) experimental MREIT system and saline phantoms. MREIT using J-substitution algorithm effectively utilizes the internal current density information resolving the problem inherent in a conventional EIT, that is, the low sensitivity of boundary measurements to any changes of internal tissue resistivity values. Resistivity images of saline phantoms show an accuracy of 6.8%-47.2% and spatial resolution of 64 × 64. Both of them can be significantly improved by using an MRI system with a better signal-to-noise ratio.