The electrical impedance tomography(EIT) measurement system and image reconstruction algorithm are developed for the visualization of two-phase flow. EIT measurement system is composed of current generation and voltage measurement parts. The image reconstruction algorithm is composed of forward and inverse problems. The finite element method (FEM) is employed in forward problem and the regularized Newton-Raphson iterative method is used in inverse problem. By combining the experimental results measured by our measurement system and image reconstruction algorithm, reasonable tomographic images are obtained.