The present disclosure provides a method for improving imaging resolution of electrical impedance tomography (EIT). More specifically, the present disclosure forms virtual electrode(s) using an electric current steering technique, which is used to improve imaging resolution of an EIT system without physically increasing a number of conducting electrodes. The EIT system of the present disclosure may includes a plurality of conducting electrodes, at least one signal generator, at least one signal receiver and at least one electric current steering device. In other words, the present disclosure applies both the electric current steering technique and the virtual electrode technique to EIT. Consequently, imaging resolution of EIT can be improved without physically increasing the number of conducting electrodes.