Background: This paper reports a simple 2-D system for electrical impedance tomography EIT, which works efficiently and is low cost. The system has been developed in the Sharif University of Technology Tehran-Iran ( for the author's MSc Project). Methods: The EIT system consists of a PC in which an I/O card is installed with an external current generator, a multiplexer, a power supply and a phantom with an array of electrodes. The measurement system provides 12-bit accuracy and hence, suitable data acquisition software has been prepared accordingly. The synchronous phase detection method has been implemented for voltage measurement. Different methods of image reconstruction have been used with this instrument to generate electrical conductivity images. Results: The results of simulation and real measurement of the system are presented. The reconstruction programs were written in MATLAB and the data acquisition software in C++. The system has been tested with both static and dynamic mode in a 2-D domain. Better results have been produced in the dynamic mode of operation, due to the cancellation of errors. Conclusion: In the spirit of open access publication the design details of this simple EIT system are made available here.