In the late 1980s and early 1990s, studies have been carried out rapidly to investigate the component concentration in various flows by applying the capacitance Tomography (ECT). This was due to the energy resource requirements, especially for measurements in the oil industry in Europe and the coal industry in the USA. Some of the studies include the measurement of water content in oil (Hamer, 1983) and the visualization of component distribution in multi-components flow pipelines (Huang et al 1988b, 1989). In this research, different approach is implemented by using the ultrasonic sensor. Ultrasonic sensor is a kind of non-destructive sensor and has been successfully applied in process measurement particularly in flow measurement (Williams, 1995). Ultrasonic Tomography system is based upon interaction between the incident ultrasonic waves (frequency of 20 KHz to 10 MHz) and the object to be imaged. In the transmission mode, the ultrasonic wave will propagate from one transmitter to the other receiver at far end of the pipe.