Tomography is the reconstruction of images from measurements of line integrals. It is used in a variety of scientific and technical applications. Advances in electronics and computers make the technique accessible to geotechnical engineering. The combination of penetration testing and tomographic reconstruction would result in a powerful site investigation tool. A tomographic software was developed in this research. This paper discusses the fundamentals of the procedure and presents the results of a simulation study using the algebraic reconstruction technique (ART). The parametric study involves field set-up conditions, number of instruments per side, and the size of the grid used in the reconstruction.