Electrical Impedance Tomography (EIT) is one of the growing and optimistic imaging modality for clinical imaging with such advantages as: non-invasive, low cost, ease of use and practicality, this method has been used in many areas of science and research. This paper consists of designing and development of hardware for EIT system using microcontroller MSP430G2 and AVR ATMEGA 16. A 16-electrode phantom is developed and studied with an instrumentation for EIT. Using serial communication data applies to PC for image reconstruction using EIDORS.