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The real head models have been reconstructed from the MRI head pictures, the electrical properties of them have been analyzed based on EIT using FEM method. The results show that surface potential distributions change with conductivity increase and reduce within head, and it is the biggest when the bone conductivity is changed. A basic acquisition EIT hardware system is designed which is used for studying the human head electrical property. These works are also the basis of head electrical conductivity reconstruction (inverse problem).