Magnetic resonance‐electrical impedance tomography (MR‐EI) is a promising new imaging modality which was magnetic flux density measurements, acquired using magnetic resonance current density imaging (MRCDI) techniques, and surface potential measurements, similar to conventional electrical impedance tomography (EIT) measurements, to reconstruct high resolution images of true conductivity. Utilizing MRCDI techniques, magnetic flux density is measured throughout the field of view at very high resolution, hence significant improvement in spatial resolution and the uniformly of sensitivity can be achieved.