Theoretical discussions were given on the effect of fluid-filled boreholes on resistivity tomography. The discussions performed incorporation of earth resistance as a method to consider borehole diameters in an FEM calculation using wire elements. The numerical experiment conducted a simulation on the following two objects: resistivity tomography in a horizontal multi-layer structure consisted of layers with resistivity ranging from 10 to 10000 ohm-m, and a model with a slanted low resistivity band existing in a background of 5000 ohm-m. As a result of the discussions, it was made clear that the effect of the boreholes can be corrected by giving earth resistance between the wire elements and natural ground. An improved potential calculating program indicated that the effect of the fluid-filled boreholes in the resistivity tomography generates false images with high resistivity along the bores if the resistivity has high contrast. Incorporating the wire elements into an inverse analysis model reduces the false images and improves the accuracy. 1 ref., 12 figs.