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Electrical impedance tomography is a noninvasive method, which is particularly useful for patient monitoring. For reconstructing the interior of the human body, a finite-element model is established and the inverse problem is solved by means of a Gauss-Newton method, which requires the Jacobian, describing the mapping between voltage distribution on the body's surface and the conductivity distribution in the interior. The calculation of the Jacobian has to meet an accuracy requirement as well as a minimal processing time requirement. In this paper, the reciprocity principle is applied to meet both requirements leading to good results for the reconstruction.