Electrical resistance tomography (ERT) reconstructs internal resistance images of the field from electrical measurements on the surface. The objective of this paper is to obtain the tomogram of the liquid-gas regime of ERT system by using multiple excitation sources. A linear back projection algorithm was implemented as a basic algorithm. Then, it was modified to suit the implementation of multiple excitation sources. A liquid-gas regime in the steel pipe was used as a tested medium. The analysis and performance of the image reconstructed which applies multiple excitation sources were compared with the single excitation technique. As a common strategy applied a single excitation source and produce problem especially at the center of the pipe, this paper mainly focuses on image reconstruction of multiple excitation sources. As a conclusion, 50% of the excitation source cannot produce the image as expected. Tomograms that produced by using the single excitation source were much better than the images obtained by using 50% of the excitation source.