Abstract To overcome the vulnerability to noise of the reconstructed image and simplify the cumbersome iteration process of algorithm in the magneto-acoustic concentration tomography with magnetic induction (MACT-MI) for magnetic nanoparticles (MNPs), we established the matrix relationship between the concentration of MNPs and the first-order derivative of sound pressure based on the reconstruction method of vectorial acoustic source, and proposed the application of BICGSTAB method in solving the concentration distribution. Firstly, a simulation model was established in COMSOL Multiphysics. Secondly, the obtained data were substituted into the derived formula for imaging reconstruction. Finally, the quality of the reconstructed image was analyzed. The effects of MNP radius, shape, asymptotic concentration, and SNR on the reconstruction results were studied. Simulation results show that under the same noise condition, compared with the reconstruction method based on the LSQR-trapezoidal method, the average correlation coefficient increased by 32.9%, the average relative error decreased by 48.5%, the average structural similarity increased by 48.2%, and the average iterations decreased by 58.5%. The proposed method shows superior imaging quality and noise immunity. The research provides a theoretical basis for subsequent experimental research.
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