In this paper we compare results of calculations and measurements made for different objects being tested with magnetic induction tomography system developed and constructed at the West Pomeranian University of Technology, Szczecin, Poland. The forward problem, i.e., determining induced currents in the object and their magnetic fields, is formulated. The finite element method (FEM) is employed to find the scalar potential distribution inside the object under test. An analytical solution is derived for homogeneous conductive cylindrical objects in order to test FEM solutions.