Magnetoacoustic Tomography (MAT) is one of tomographic methods that utilizes acoustic signals (ultrasonic) produced by the interaction of an external magnetic field with electrons in an object's material to produce an image that describes the distribution of electrical conductivity in the object's material. MAT combines good contrast from electrical impedance tomography techniques and good spatial resolution from sonography. In this research study, a MAT system has been designed, with a method of injecting electric current that varies with time, into the object material under the influence of an external static magnetic field, or often called Magnetoacoustic Tomography with Current Injection (MAT-CI). Because the electric current is injected from the outside of the sample to be reconstructed, the sample used as an object must be conductive. To investigate the ability of the system that has been built, this experiment used various types of material with various shapes as samples. Overall, the system created can acquire the ultrasonic signal generated by the sample and this system is able to reconstruct the test sample shape image with the help of k-Wave tomography reconstruction software, which is a Matlab-based magneto/photo acoustic tomography image reconstruction software.