Electrical Impedance Tomography (EIT) is under fast development, the present paper is a review of some procedures that are contributing to improve spatial resolution and material properties accuracy, admitivitty or impeditivity accuracy. A review of EIT medical applications is presented and they were classified into three broad categories: ARDS patients, obstructive lung diseases and perioperative patients. The use of absolute EIT image may enable the assessment of absolute lung volume, which may significantly improve the clinical acceptance of EIT. The Control Theory, the State Observers more specifically, have a developed theory that can be used for the design and operation of EIT devices. Electrode placement, current injection strategy and electrode electric potential measurements strategy should maximize the number of observable and controllable directions of the state vector space. A non-linear stochastic state observer, the Unscented Kalman Filter, is used directly for the reconstruction of absolute EIT images. Historically, difference images were explored first since they are more stable in the presence of modelling errors. Absolute images require more detailed models of contact impedance, stray capacitance and properly refined finite element mesh where the electric potential gradient is high. Parallelization of the forward *