Focused on solving the inverse-problem of electrical tomography,a new regularization image reconstruction algorithm and a method to select the regularization parameters were proposed. A Matlab mathematic model of regularization parameter and evaluation parameter was constructed by the least square fit method.The values of regularization parameter can be obtained by taking the extreme.COMSOL Multiphysics was adopted to construct the simulation field,and Matlab was used to solve the inverse-problem and reconstruct the image. The effectiveness of the method was verified by contrasting the reconstructed image and the evaluation parameters. The result indicates that the method and regularization parameters can improve the ill-pose of the inverse-problem effectively and make the solution to the inverse problem optimal.