In this Letter, a three-dimensional (3D) optical correction method, which was verified by simulation, was developed to reconstruct droplet-based flow fields. In the simulation, a synthetic phantom was reconstructed using a simultaneous multiplicative algebraic reconstruction technique with three detectors positioned at the synthetic object (represented by the phantom), with offset angles of 30° relative to each other. Additionally, a projection matrix was developed using the ray tracing method. If the phantom is in liquid, the image of the phantom can be distorted since the light passes through a convex liquid-vapor interface. Because of the optical distortion effect, the projection matrix used to reconstruct a 3D field should be supplemented by the revision ray, instead of the original projection ray. The revision ray can be obtained from the refraction ray occurring on the surface of the liquid. As a result, the error on the reconstruction field of the phantom could be reduced using the developed optical correction method. In addition, the developed optical method was applied to a Taylor cone which was caused by the high voltage between the droplet and the substrate. more...