A cross-plane electrical impedance tomography system is constructed to solve the problem of the conventional planar electrode array. This system consists of four planar and eight axial cross imaging planes composing from 65 electrodes. The Tikhonov regularization algorithm is adopted for image reconstruction in simulation and flume experiment. Comparison between the reconstruction result and the original object shows that the cross-plane reconstruction method in three-dimensional space provides higher spatial resolution and position accuracy. In addition, it effectively reduces the amount of computation, and reveals great prospect for the application of clinical examination and monitoring.