Thoracic electrical impedance tomography (EIT) aims to reconstruct a cross-sectional image of the internal spatial distribution of conductivity from electrical measurements made by injecting small alternating currents via an electrode array placed on the surface of the thorax. It is a non-invasive, radiation-free monitoring technique. In this paper, true 3D thorax models with conductivity distribution or complex conductivity distribution under different ARDS conditions are built up in comparison with the 2.5D ones, and EIT-derived numeric indices are also employed for evaluation of the lung ventilation. The purpose of this paper is to study different effects of different thorax models with either conductivity or complex conductivity on the reconstructed images and ventilation indices.