Phantoms are widely used in medical imaging to predict image quality prior to clinical imaging. This paper discusses the possible use of bolus material, as a conductivity phantom, for validation and interpretation of electrical impedance tomography (EIT) images. Bolus is commonly used in radiation therapy to mimic tissue. When irradiated, it has radiological characteristics similar to tissue. With increased research interest in CT/EIT fusion imaging there is a need to find a material which has both the absorption coefficient and electrical conductivity similar to biological tissues. In the present study the electrical properties, specifically resistivity, of various commercially available bolus materials were characterized by comparing their frequency response with that of