Lately, a new static resistivity image reconstruction algorithm is proposed utilizing internal current density data obtained by Magnetic Resonance Current Density Imaging (MRCDI) technique. This new imaging method is called Magnetic Resonance Electrical Impedance Tomography (MREIT). In this paper, we present experimental procedures, denoising techniques, and image reconstructions using a 0.3 Testa experimental MREIT system and saline phantoms. MREIT using J-substitution algorithm effectively utilizes the internal current density information resolving the problem inherent in a conventional EIT, that is, the low sensitivity of boundary measurements to any changes of internal tissue resistivity values.