Abstract 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 address this limitation, this study proposes a novel approach that integrates deep learning techniques with conventional reconstruction algorithms. The complex-valued conductivity distribution in the measurement region is pre-reconstructed using a sparse Bayesian learning approach. Subsequently, the pre-reconstructed results are refined using an optimized UNet network. 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.