The present disclosure disclose a near-infrared spectroscopy tomography reconstruction method based on neural network which belongs to the field of medical image processing. In the Boltzmann radiation transmission equation, transmission process of light is regarded as absorption and scattering process of photons in medium, and interaction between light and tissue is determined by absorption coefficient, scattering coefficient and phase function of the response scattering distribution. In the transmission, only the particle property of light is taken into account, not the fluctuation of light. Therefore, polarization and interference phenomena related to the fluctuation of light are not considered, and only the energy transmission of light is tracked. The reconstruction method based on BP neural network is used to reconstruct the distribution of optical absorption coefficient, reconstruction results of absorption coefficient distribution can be obtained by calculation. This method can not only reconstruct the absorption coefficient distribution accurately, but also has high computational efficiency.