According to the principle of electrical resistance tomography (ERT), the resistivity distribution of the carbon fiber reinforced concrete (CFRC) in the sensing field can be measured by injecting exciting current and measuring the voltage on the sensor electrode arrays installed on the surface of the object Therefore, measurement of the resistivity distribution of CFRC is divided into first measuring the boundary conditions and then inversely computing the resistivity distribution. To reach this goal, an ERT system was constructed, which is composed of a sensor array unit, a data acquisition unit and an image reconstruction unit. Simulations of static ERT was performed on set-ups with many objects spread in a homogeneous background, and a simulation of dynamic ERT was also done on a rectangular board, the resistivity of which was changed within a small domain of it. Then, the resistivity distribution of a CFRC sample with a circlar hole as the target was detected by the ERT system. Simulation and experimental results show that the reconstructed ERT image reflects the resistivity distribution or the resistivity change of CFRC structure well. Especially, a small change in resistivity can be identified from the reconstructed images in the simulation of dynamic ERT images.