Electrical impedance tomography aims at reconstructing the interior electrical conductivity from surface measurements of currents and voltages. As the current-voltage pairs depend nonlinearly on the conductivity, impedance tomography leads to a nonlinear inverse problem. Often, the forward problem is linearized with respect to the conductivity and the resulting linear inverse problem is regarded as a subproblem in an iterative algorithm or as a simple reconstruction method as such. In this paper, we compare this basic linearization approach to linearizations with respect to the resistivity or the logarithm of the conductivity. It is numerically demonstrated that the conductivity linearization often results in compromised accuracy in both forward and inverse computations. Inspired by these observations, we present and analyze a new linearization technique which is based on the logarithm of the Neumannto-Dirichlet operator. The method is directly applicable to discrete settings, including the complete electrode model. We also consider Fréchet derivatives of the logarithmic operators. Numerical examples indicate that the proposed method is an accurate way of linearizing the problem of electrical impedance tomography.n. hyvönen and l. mustonen 2 respect to the conductivity can be computed explicitly [4,14,18]. By applying the chain rule of Banach spaces, or via direct computation, it is possible to consider derivatives with respect to the resistivity or the logarithm of the conductivity as well. In this paper, we compare the linearization errors resulting from these different input parametrizations of the electrical properties. We also discuss the corresponding methods for the complete electrode model (CEM), which is an accurate model for practical EIT measurements [5,21].As the main novelty, we introduce the logarithm of the Neumann-to-Dirichlet operator and use its differentiability properties to construct a new linearization method for EIT. Loosely speaking, the traditional forward operator is replaced by an operator that maps the logarithm of the conductivity to the logarithm of the boundary potentials, the latter being understood in a sense of linear operators. The corresponding least squares inversion algorithm then fits the computed logarithmic potentials to the logarithm of the measurement matrix. Although this logarithmic forward operator is still nonlinear, numerical experiments show that the resulting linearization errors are in most cases smaller than with any other considered linearization method.This paper is organized as follows. In Section 2, the continuum forward model of EIT and the related Neumann-to-Dirichlet operator are reviewed. We write the dependence of the Neumannto-Dirichlet operator on the electrical properties in three different ways and recall also the corresponding Fréchet derivatives. Section 3 presents the formal definition for the logarithm of the Neumann-to-Dirichlet operator and studies its differentiability and other properties as an unbounded operator on the space of square-integ...