In electrical impedance tomography an approximation for the internal resist
ivity distribution is computed based on the knowledge of the injected curre
nts and measured voltages on the surface of the body, It is often assumed t
hat the injected currents are confined to the two-dimensional (2-D) electro
de plane and the reconstruction is based on 2-D assumptions, However, the c
urrents spread out in three dimensions and, therefore, off-plane structures
have significant effect on the reconstructed images. In this paper we prop
ose a finite element-based method for the reconstruction of three-dimension
al resistivity distributions, The proposed method is based on the so-called
complete electrode model that takes into account the presence of the elect
rodes and the contact impedances, Both the forward and the inverse problems
are discussed and results from static and dynamic (difference) reconstruct
ions with real measurement data are given, It is shown that in phantom expe
riments with accurate finite element computations it is possible to obtain
static images that are comparable with difference images that are reconstru
cted from the same object with the empty (saline filled) tank as a referenc
e.