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To solve the ill-posed problem in electrical impedance tomography (EIT) and overcome the blur effect made by conventional L2 Tikhonov regularization, a new two-step iterative regularization algorithm is applied for the process reconstruction of lung respiration. This algorithm is based on total variation (TV) regularization method, and uses a two-step iterative method with TV denoising operator, so that it can achieve double regularization effect. This algorithm has advantages in both resolution and robustness. Both simulation and experiment results are executed to prove the effectiveness of TV regularization method.