Electrical impedance tomographic spectroscopy (EITS) images have been recorded from a group of 12 normal subjects using frequencies from 9.6 kHz to 1.2 MHz. The impedance changes with frequency have been modelled on a pixel by pixel basis to produce parametric images as a means of characterizing tissue. The modelling was based on the Cole equation. The lungs are seen as areas of high characteristic frequency and low time constants SC and RS. The R/S images are much less uniform over the region of the lungs. Values characterizing the lung and cardiac regions are given. The results appear to be consistent with a model for the lungs whereby the model parameters can be related to alveolar structure and composition.