Electrical impedance tomography (EIT) phantoms are essential for the calibration, comparison and evaluation of the EIT systems. In EIT, the practical phantoms are typically developed based on inhomogeneities surrounded by a homogeneous background to simulate a suitable conductivity contrast. In multifrequency EIT (Mf-EIT) evaluation, the phantoms must be developed with the materials which have recognizable or distinguishable impedance variations over a wide range of frequencies. In this direction the impedance responses of the saline solution (background) and a number vegetable and fruit tissues (inhomogeneities) are studied with electrical impedance spectroscopy (EIS) and the frequency responses of bioelectrical impedance and conductivity are analyzed. A number of practical phantoms with different tissue inhomogeneities and different inhomogeneity configurations are developed and the multifrequency impedance imaging is studied with the Mf-EIT system to evaluate the phantoms. The conductivity of the vegetable inhomogeneities reconstructed from the EIT imaging is compared with the conductivity values obtained from the EIS studies. Experimental results obtained from multifrequency EIT reconstruction demonstrate that the electrical impedance of all the biological tissues inhomogenity decreases with frequency. The potato tissue phantom produces better impedance image in high frequency ranges compared to the cucumber phantom, because the cucumber impedance at high frequency becomes lesser than that of the potato at the same frequency range. Graphical Abstract: [Figure not available: see fulltext.] © 2016 The Visualization Society of Japan