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The geometry of real head has been modeled using MRI data set, and the electrical properties of head have been analyzed based on EIT using FEM method. The results show that surface potential distributions will vary with the change of conductivity inside head, and the variation will arrive at its maximum when the bone conductivity is changed. EIT system with 16 electrodes is able to reconstruct and display the approximation of the electrical conductivity of the head using the back-projection method by measuring the surface voltages of head. The data collection, processing and image reconstruction are performed using a computerized system. It is stable, convenient, in real time, and easy extendable.