The algorithm which takes into account the effect of refraction of sound wave paths for acoustic computer tomography (CT) is developed. Incorporating the algorithm of refraction into ordinary CT algorithms which are based on Fourier transformation is very difficult. In this paper, the least-squares method, which is capable of considering the refraction effect, is employed to reconstruct the two-dimensional temperature distribution. The refraction effect is solved by writing a set of differential equations which is derived from Fermat's theorem and the calculus of variations. It is impossible to carry out refraction analysis and the reconstruction of temperature distribution simultaneously, so the problem is solved using the iteration method. The measurement field is assumed to take the shape of a circle and 16 speakers, also serving as the receivers, are set around it isometrically. The algorithm is checked through computer simulation with various kinds of temperature distributions. It is shown that the present method which takes into account the algorithm of the refraction effect can reconstruct temperature distributions with much greater accuracy than can methods which do not include the refraction effect.

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