The utilization of multi-frequency electrical impedance tomography (mfEIT), a non-invasive imaging technique, allows for the visualization of the conductivity distribution in biological tissues across different frequencies. However, the analysis of phase angle information within complex impedance remains a challenge, as most existing deep learning-based mfEIT algorithms are limited to real number processing. To mitigate this limitation, this study proposes a comlex reconstruction method which is inspired by the idea of combining deep learning with traditional reconstruction algorithm. It uses a spare Bayesian learning algorithm in the preprocessing stage that can perform complex arithmetic operations, and fully learns and makes use of the correlation between the real and imaginary parts to reconstruc the distribution of complex-valued conductivity in the measurement area. After that, an altered UNet network is used to further optimize the pre-reconstruction outcomes. The experimental outcomes validate the efficacy of the proposed algorithm in accurately reconstructing the complex-valued conductivity distributions of diverse biological tissues, such as potato and pig kidney, across different frequencies. Furthermore, the algorithm exhibits exceptional performance in mitigating the presence of image artifacts during the reconstruction process.