Magneto-acousto-electrical tomography (MAET) is an imaging method generating a source current under the excitation of both static magnetic field and acoustic field, and electrodes are used to detect the electrical signal to further reconstruct conductivity image. Previous studies ignored the non-uniformity of magnetic field. However, the reconstructed image will introduce artifacts due to magnetic field inhomogeneity, which is small but cannot be neglected. We analyzed the characteristics of magneto-acousto-electrical signal under uniform and inhomogeneous magnetic fields in simulation. This paper deduces the relation of magneto-acoustic signal generated by inhomogeneous static magnetic field and reconstructed conductivity image under nonuniform static magnetic field through synthetic aperture imaging. Furthermore, to verify the validity of the theory, an experimental platform was built to reconstruct the conductivity of phantom. In clinical applications, nonuniform static magnetic field can achieve a fully open magnetic field structure, which is much more friendly for the inspection of patients with autism and even children. Permanent magnets that generate nonuniform static magnetic fields have the advantages of smaller size, lighter weight, and lower cost than magnets that generate uniform static magnetic field, which can effectively optimize equipment space.