Recently, low frequency (LF) magnetic resonance electrical conductivity imaging by means of oscillating gradient fields is reported to be infeasible. In these studies, LF phase measurements are modeled with radio frequency (RF) leakage due to geometric shifts in MR images. Although RF leakage is related with conductivity, we have not come across a conductivity image reconstructed using this model. In this study, LF conductivity imaging is evaluated for an MRI pulse sequence including multiple gradient pulses. Geometric shifts are evaluated by focusing on the MR magnitude. A procedure is proposed for the reconstruction of conductivity, based on LF phase measurements.