Magneto-acoustic-electrical tomography (MAET) is a method of non-invasive conductivity imaging, with three couplings of magnetic field, acoustic field and electric field. It is suitable for the conductivity imaging of low-conductivity fluid or approximate fluid medium. MAET will have a broad application prospect in the field of bio-impedance imaging. Acoustic and electrical characteristics of biological tissue are important factors in magneto-acoustic-electrical tomography, it is essential to evaluate the effect of acoustic inhomogeneity on the sound pressure distribution and the electrical signal. In this paper, a numerical analysis of the positive problem of magneto-acoustic -electrical tomography of eight groups of human tissues with different density and sound velocity, such as blood and cerebrospinal fluid, is carried out. Firstly, establishing a two-dimensional plane model of pure fluid and applying ultrasonic excitation. Secondly, combining with the current continuity theorem and getting the target body potential distribution. Finally, the voltage signal can be calculated. The simulation results show that compared to the acoustic parameter value usually used in the approximate calculation, the voltage signal error of the muscle tissue is the largest of the seven groups of parameters under the same condition. The results of the study laid the foundation for the study of the influence of the acoustically inhomogeneous model of human tissue on the magneto–acoustic -electrical tomography.
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