This study focused on developing software for image reconstruction system of optical image data obtained from four projections of CMOS linear image sensors by using MATLAB. Four projections of collimated light beams at least must be used in order to avoid aliasing and smear effect that may be appeared on the reconstructed image obtained. The image reconstruction is based on linear back-projection method where transpose matrix, and pseudo-inverse matrix are used to solve inverse matrix problems in MATLAB. Results were compared between both inverse problem calculation methods selected. It was discovered that transpose matrix method performs better than pseudo–inverse matrix for a high resolution images. A graphical user interface has been implemented, it is capable to reconstruct image from raw data collected from sensor. Reconstruction results demonstrated in most cases are able to produce an adequate image for further analysis by user.