Abstract: The present study provides an inverse solution and analysis on a new approach for Electrical Impedance Tomography (EIT) process as Block Method in EIT. In this method, it is assumed that all of the particles of each block have the same electrical properties (electrical conductivities). This technique is used to enhance image resolution and also to improve reconstruction algorithm. Although this method has been developed for 3D objects, in this study it is assumed that the subject has a (two-dimensional) rectangular shape and is made of fixed size blocks. By considering the previous conditions and computing relationship among currents, voltages and electrical impedances of blocks, the required equations to solve the problem is generated. Computer simulations show that employing the block method in reconstruction algorithm results in more accurate identification.