This paper establishes the optical tomography system based on single pixel detector, and it provides a new imaging method for the modern infrared imaging guidance technology in military. It designs conical scan periscope optics and modulating plate with 65 slits, making a good use of the high resolution of optical tomography system. Projection values of single dimension are obtained by the modulating plate scanning, which can rebuild the two-dimensional image of the testing object by the filter back projection accelerating algorithm. The single pixel detector with high frequency response is combined with hardware acceleration and accelerating algorithm of filter back projection, which can realize high-speed image acquisition. The paper simulates the whole optical system practically, and tomographic imaging system parameters with 65 slits are calculated. Studying the comparison of results between image reconstruction without noise and image reconstruction with noise, it is verified that imaging system has a good signal-to-noise ratio. This method plays an important role in developing novel target tracking system and provides deep foundation for deeper experimental research.