The　development　techniques　of　implementation　of　converting　the　medical　slice　images　to　3-D　finite　element　grids　are　discussed,　and　an　integrated　system　based　on　ITK　and　VTK　is　built.　The　system　can　provide　a　series　of　functions　including　image　reading,　reduction,　segmentation,　reconstruction　and　finite　element　grids　generation　with　flexible　user＇s　graphics　interface.　At　same　time,　this　system　can　also　provide　a　powerful　tool　for　the　design,　choice　or　assessment　of　image　segmentation　and　reconstruction　algorithm.　©　2005　IEEE.