International audienceWe provide a mathematical analysis and a numerical framework for Lorentz force electrical conductivity imaging. Ultrasonic vibration of a tissue in the presence of a static magnetic field induces an electrical current by the Lorentz force. This current can be detected by electrodes placed around the tissue; it is proportional to the velocity of the ultrasonic pulse, but depends nonlinearly on the conductivity distribution. The imaging problem is to reconstruct the conductivity distribution from measurements of the induced current. To solve this nonlinear inverse problem, we first make use of a virtual potential to relate explicitly the current measurements to the conductivity distribution and the velocity of the ultras...