Abstract: As biological tissues' physiological characteristics and pathological structure change, the electrical conductivity of biological tissues will change accordingly. Therefore, measuring the electrical conductivity of biological tissues is potential medical imaging methods for early diagnosis of cancer tissues and monitoring during the period of tissue recovery. In this work, a non-invasive, digitized magneto-acoustic-electrical tomography (MAET) detection platform based on short-pulse excitation is built, and an improved MAET detection front-end is presented. The experiment on uniform phantom embedded in a copper sheet is carried out, which proves that the MAE signals could only be generated under the simultaneous action of the magnetic field and sound field. Besides, a conductivity B-scan algorithm is proposed, and a conductivity B-scan experiment is carried out on a uniform phantom with a 1 mm gap in the middle. The results show that: (1) The conductivity B-scan algorithm can improve the resolution of MAET; (2) The longitudinal resolution of the MAET detection system can reach 1 mm, which demonstrates that the MAET detection method, the detection front-end, the B-scan algorithm are practical and feasible for conductivity boundary measurement.