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In this paper, a frequency domain simulation method of magneto-acousto-electrical tomography (MAET) was proposed. This method is based on discrete Fourier transform. With this approach, the solving degrees of freedom of the simulation model can be significantly reduced. It can greatly reduce the requirements of computer hardware and improve efficiency. At the same time, the interaction between fluid and biological tissues was considered, which makes the simulation model closer to the real model. In this paper, an MAET simulation model of acoustic–solid–electromagnetic multi-physical field coupling corresponding to the actual physical world was established. It is more reasonable to adopt the fully coupled method. However, the fully coupled method needs more computational memory. To further study the memory and time required for calculation, the segregated method was used to calculate the simulation model without affecting the accuracy and tolerance in this paper. The results show that using the segregated method can significantly reduce the memory requirement of the MAET model, but the solution time will increase accordingly. Therefore, the appropriate solution method can be selected according to the simulation computer configuration and the desired solution time. We, finally, built an experimental platform to conduct MAET experiments and verified the theoretical and simulation analyses. [ABSTRACT FROM AUTHOR]