Abstract: Based on the acoustic dipole radiation model,a new theory for Magnetoacoustic Tomography with Magnetic Induction(MAT-MI) is proposed in the paper to solve the problem of opposite acoustic vibration at the conductivity boundary.The analytic solutions of magnetoacoustic transmission and acoustic waveform collection are deduced for one dimensional vibration and three dimensional acoustic dipole radiation.The simulation results prove that the acoustic wave clusters comprise the conductivity information and the reconstructed tomographic image can present the configurations of conductive tissues without inner conductivity distribution visualization.The experimental results have good agreements with the theoretical simulations for a two layer cylindrical phantom model.The favorable results of the proposed theory provide a basis for the feasible application of MAT-MI in bio-electrical impedance imaging.