Electrical Impedance tomography is considered as medical and industrial imaging methods which is more safeand more inexpensive than other imaging methods, but this method has low quality results. The purpose of this study is providing a practical method to increase images quality. In this method image reconstruction is encountered with both forwardand inverse problem. In the forward problem electric potential distribution is achieved from known current and distribution of electrical impedance. Finite element method, boundary element method and finite difference method are such methods for solving forward problem. In inverse problem the target is to identifying electrical impedance distribution which is achieved by known current distribution and electric potentials. Solving inverse problem results the image reconstruction. Inverse problem solving methods are linearization methods, iterative methods and layer stripping methods. In this study high dimensional finite element method has been introduced for forward problem and enhanced Newton Raphson method has been introduced for inverse problem. To determine quality of our purposed algorithms electrical impedance tomography has been designed and used in some medical and industrial experiments. These experiments are cardiac output measurement, bone mineral densitometry, tooth healthy condition, epileosyprediction and determining the percentage of oil in oil in water emulsion. Keywords: Electrical Impedance Tomography, Forward Problem, Image Reconstruction, Inverse Problem, Tissue Structure