Electrical impedance tomography (EIT) is a safe, noninvasive, inexpensive, and convenient novel imaging technology. It reconstructs the internal conductivity distribution of objects by measuring boundary voltages. In order to further improve the quality of the reconstructed images for EIT, the influence of the electrodes’ number and finite elements numbers are analyzed by using Gauss-Newton algorithm for the quality of reconstructed images. The quality of the reconstructed images is evaluated by using correlation coefficients. The simulation results show that the quality of the reconstruction image is better under the condition that the number of electrodes is increased. Here, the number of finite elements is kept constant. At the same time, if the number of electrodes remains unchanged, the contour shape of the target object is closer to the true value in the case of increasing the number of finite elements. However, the quality of the reconstruction image is slightly worse. The simulation analysis provides a reference for the design of EIT system in this research. Furthermore, it is a reference to select the electrodes number and finite elements number for EIT system, and to improve the quality of EIT reconstructed images.