Abstract: Magneto-acousto-electrical tomography (MAET), which combines the electrical impedance tomography with high contrast and the ultrasound imaging with good spatial resolution, is a novel medical imaging method to obtain high quality images of biological electrical impedance imaging. In this paper, a mathematical model of 2D MAET forward problem and inverse problem is established and derived with reciprocity theorem. On this basis, the current density and conductivity distribution of 2D physical model sample are reconstructed. Finally, the imaging influence factors of focal spot size and scan step for ultrasound probe are analyzed. The analysis shows that the focal spot size determines the lateral resolution of MAET imaging, and the scanning step affects the image quality to some extent.