The inverse problem of electrical impedance tomography is severely ill-posed. In particular, the resolution of images produced by impedance tomography deteriorates as the distance from the measurement boundary increases. Such depth dependence can be quantified by the concept of distinguishability of inclusions. This paper considers the distinguishability of perfectly conducting ball inclusions inside a unit ball domain, extending and improving known two-dimensional results to an arbitrary dimension d ≥ 2 with the help of Kelvin transformations. The obtained depth-dependent distinguishability bounds are also proven to be optimal.
