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Purpose

The aim of the work is to reconstruct the anisotropic complex conductivity distribution with the common Gauss‐Newton algorithm.

Design/methodology/approach

A cubic region with anisotropic material properties is enclosed by a larger cube with isotropic material properties. Numerical simulations are done with tetrahedral nodal finite elements of second‐order.

Findings

It can be shown that it is possible to reconstruct anisotropic complex conductivity distribution if the starting values are chosen sufficiently close to the true values of the complex conductivity.

Originality/value

In this paper, the anisotropic electric conductivity and the anisotropic permittivity are reconstructed in 3D.

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