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With the developments of modern high-speed computer, X-ray and MRI tomographies are widely used as a deterministic tool of medical diagnosis. On the other side, EIT (Electrical Impedance Tomography) is now developing mainly for industrial use. Fundamental difference between the normal and functional tomographies is that the former needs not to handle the functionally measured data, but the latter is based on the functional nature of the measured data. Namely, EIT requires a solution of ill-posed linear system of equations but MRI or X-ray tomography does not require the solution of such the ill-posed linear system of equations. In the present paper, we propose one of the most reliable solution methodologies based on the electrical dipole assumption, and compare the results obtained by voltage dipole and conventional sensibility methods.

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