Through computer simulation and experiment studies on Magnetoacoustic- Tomography with Magnetic Induction (MAT-MI), we demonstrated the feasibility and performance of the newly proposed MAT-MI approach in reconstructing electrical conductivity distribution using magnetic stimulation and noninvasive acoustic measurements. In MAT-MI a sample is put in a static magnetic field, while pulsed magnetic stimulation (μs) is imposed and induces eddy current in the sample. The eddy current in static magnetic field is subject to Lorentz force and in turn causes acoustic vibrations. Using the acoustic measurements an impedance image is reconstructed. A computer simulation study of the MAT-MI using a two-layer concentric spherical model shows that MAT-MI can provide an impedance image with good resolution and accuracy. The feasibility of obtaining high resolution information with regard to the electrical impedance was demonstrated in a phantom experiment. Using a 2D MAT-MI system, impedance boundary images of gel phantoms are well reconstructed with high spatial resolution.