Osteoporosis is a clinical condition in which the amount of bone tissue is reduced and the likelihood of fracture is increased. It is known that the electrical property of the bone is related to its density, and, in particular, the electrical resistance of the bone decreases as the bone loss increases. This implies that the electrical property of bone may be an useful parameter to diagnose osteoporosis, provided that it can be readily measured. The study attempted to evaluate the electrical conductivity of bone using a technique of electrical impedance tomography (EIT). It nay not be easy in general to get an EIT for the bone due to the big difference (an order of 2) of electrical properties between the bone and the surrounding soft tissue. In the present study, we took an adaptive mesh regeneration technique originally developed for the detection of two phase boundaries and modified it to be able to reconstruct the electrical conductivity inside the boundary provided that the geometry of the boundary was given. Numerical simulation was carried out for a tibia phantom, circular cylindrical phantom (radius of 40 mm) inside of which there is an ellipsoidal homeogenous tibia bone (short and long radius are 17 mm and 15 mm, respectively) surrounded by the soft tissue. The bone was located in the 15 mm above from the center of the circular cross section of the phantom. The electrical conductivity of the soft tissue was set to be 4 mS/cm and varies from 0.01 to 1 ms/cm for the bone. The simulation considered measurement errors in order to look into its effects. The simulated results showed that, if the measurement error was maintained less than 5 %, the reconstructed electrical conductivity of the bone was within 10 % errors. The accuracy increased with the electrical conductivity of the bone, as expected. This indicates that the present technique provides more accurate information for osteoporotic bones. It should be noted that tile simulation is based on a simple two phase image for the bone and the surrounding soft tissue when its anatomical information is provided. Nevertheless, the study indicates the possibility that the EIT technique may be used as a new means to detect the bone loss leading to osteoporotic fractures.