In electrical impedance tomography (EIT), we use boundary current and voltage measurements to provide the information about the cross-sectional distribution of electrical impedance or resistivity One of the major problems in EIT has been the inaccessibility of internal voltage or current data in finding the internal impedance values. We propose a new image reconstruction method using internal current density data measured by NMR. We obtained a two-dimensional current density distribution within a phantom by processing the real and imaginary MR images from a 4.7T NMR machine. We implemented a resistivity image reconstruction algorithm using the finite element method and sensitivity matrix. We presented computer simulation results of the image reconstruction algorithm and furture direction of the research.