We previously reported a method for magnetic resonance electrical properties tomography (MREPT) based on Helmholtz decomposition at ISMRM 2021. However, the method causes a reconstruction error due to the assumption that the unmeasurable components of the magnetic field are zero. This paper extends our previous method by approximating the unmeasurable components using a homogeneous simulation model that has the same geometry as the object to be examined and has homogeneous electrical properties (EPs). The efficacy of the proposed method was validated through numerical simulations.
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