In this study, the performance and implementation of magneto-acousto-electrical tomography (MAET) is investigated using a linear phased array (LPA) transducer. The goal of MAET is to image the conductivity distribution in biological bodies. It uses the interaction between ultrasound and a static magnetic field to generate velocity current density distribution inside the body. The resultant voltage due to velocity current density is sensed by surface electrodes attached on the body. In this study, the theory of MAET is reviewed. A 16-element LPA transducer with 1 MHz excitation frequency is used to provide beam directivity and steerability of acoustic waves. Different two-dimensional numerical models of breast and tumour are formed to analyze the multiphysics problem coupled with acoustics and electromagnetic fields. In these models, velocity current density distributions are obtained for pulse type ultrasound excitations. The static magnetic field is assumed as 1 T. To sense the resultant voltage caused by the velocity current density, it is assumed that two electrodes are attached on the surface of the body. The performance of MAET is shown through sensitivity matrix analysis. The sensitivity matrix is obtained for two transducer positions with 13 steering angles between -30 degrees to 30 degrees with 5 degrees angular intervals. For the reconstruction of the images, truncated singular value decomposition method is used with different signal-to-noise ratio (SNR) values (20 dB, 40 dB, 60 dB and 80 dB). The resultant images show that the perturbation (5 mm x 5 mm) placed 35 mm depth can be detected even if the SNR is 20 dB.