Electrical impedance tomography is a kind of functional imaging technique making full use of human resistance carried by
physiological and pathological information. However, the image reconstruction in EIT is a high ill-posed, non-linear,
inverse problem, and it becomes a key and difficult point in EIT research. The calculation of Jacobi matrix in EIT is as the
representive, for it requires several forward solutions to be computed. The paper focuses on the Jacobi matrix calculation
method in order to reduce EIT computation based on disadvantages above. The Jacobi matrix is different when the
electrode position and serial number are different in the finite element model. Jacobi formula is derived from the
Newton-Raphson and the standard derivation method is adopted by comparing with the normal method, and it reduces the
computation time effectively. Finally, the computer simulation and comparability of Jacobi matrix is given.