The paper presents the studies in Electrical Resistance Tomography (ERT) and the implementation of ERT Data Acquisition system (DAS). The study of the system is carried out by performing lab experiment using adjacent strategy. Results obtained show the existence of the image of solid object in a vessel in different color with significant difference from surrounding ERT-DAS system hardware has been designed and implemented which was used to produce bi-directional current signals for system to measure voltage using adjacent strategy. Measured signals voltages are converted to digital data, saved in a data recording system (Personal Computer) hard disk and processed to develop the image of area surrounded by sensor using an image processing software. The system was fully controlled by a microcontroller PIC 16F877A. ©2007 IEEE.