Typical electrical impedance tomography (“EIT”) systems apply current to a body under test and measure the induced voltages on the surface and then through an inverse process, reconstruct an approximation to the electrical conductivity in the interior. The EIT system described herein employs a new approach to evaluating the interior electrical conductivity by using a virtual short that allows both current and voltages to be measured at various locations on the body under test. The architecture of this system is described, distinguishability of embedded conductive anomalies is evaluated, typical error sources associated with a virtual short measurement is discussed in the context of electrical impedance tomography, and a new imaging system is discussed.