Magnetic induction tomography (MIT) attempts to image the electromagnetic characteristics of an object by measuring the mutual inductances between pairs of coils placed around its periphery. MIT is a multiple coil eddy current testing method, so the technique developed in conventional
MIT systems can easily be adapted for general eddy current NDT. For the image reconstruction in MIT, one needs to solve the forward problem as well as the sensitivity maps. In this paper we present three-dimensional sensitivity maps for permeability and conductivity, calculated based on an
edge-based finite element software developed for MIT image reconstruction. The differences between sensitivity maps for conductivity and permeability have been studied. The sensitivity maps presented in this paper are the fundamental bases for the image reconstruction in MIT.