Image reconstruction in electrical impedance tomography(EIT) is a highly ill-posed inverse problem. Regularization techniques must be used in order to solve the problem. In this paper, a new regularization method based on the spatial filtering theory is proposed. The new regularized reconstruction for EIT is independent of the estimation of impedance distribution, so it can be implemented more easily than the maximum a posteriori(MAP) method. The regularization level in our proposed method varies spatially so as to be suited to the correlation character of the objects impedance distribution. We implemented our regularization method with two dimensional computer simulations. The experimental results indicate that the quality of the reconstructed impedance images with the descibed regularization method based on spatial filtering theory is better than that with Tikhonov method.