It can be concluded that the acoustic pressure of MAT-MI is produced by the divergence of the induced Lorentz force, and the collected waveforms comprise wave clusters with bipolar vibration phases and different amplitudes, providing the information of conductivity boundaries in the scanned layer. With the simplified back projection algorithm for diffraction sources, collected waveforms can be used to reconstruct 2D conductivity contrast image and the conductivity configuration in the scanned layer can be obtained in terms of shape and size in stripes with the spatial resolution of the acoustic wavelength. The favorable results further verify the validity and generality of the acoustic dipole radiation based theory and suggest the feasibility of MAT-MI as an effective electrical impedance contrast imaging approach for medical imaging.