An optical tomography imaging system includes a signal generator, at least one light emitter, at least one light receiver, a signal processor, and an image processor. The signal generator is configured to generate a periodic signal and a reference signal. The light emitter is configured to be activated by the periodic signal to generate an optical signal passing through an object under test. The light receiver is configured to receive and convert the optical signal passing through the object under test into an electrical signal. The signal processor is configured to generate a comparison signal according to the electrical signal and the reference signal. The image processor is configured to acquire a plurality of disassembled sine waves from the comparison signal and generate a reconstructed image according to the disassembled sine waves.