A MAT-MI reconstruction algorithm was applied to general sound detection systems, and the influence of acoustic transducers on MAT-MI image reconstruction was investigated in this paper. The acoustic intensity measurement system was used to measure the acoustic field, and the data was then used to build the acoustic transducer model by a interpolation method. The model was applied to forward and inverse problems of MAT-MI based on Green’s function and discretization method. In order to verify the algorithm, a simulation was carried out using sphere scan schema and cylinder scan schema. A 3D phantom model was set up based on S-L model in CT, with the help of finite element analysis method and the distribution of the transient electromagnetic field and the eddy currentwere calculated. Simulation and reconstruction results through numerical calculation using MATLAB were obtained. Results show that the algorithm can reconstruct the distribution of acoustic source vector; the correlation coefficients are 98.49% and 94.96%, and can be applied to the general transducer. This study provided a basis for the experimental study of MAT-MI and a precise reconstruction of conductivity distribution.