Optical image reconstruction of absorption distribution by use of differential time resolved measurements from a 32 channel optical tomography system is reported for two cylindrical phantoms which have optical properties in the range of these expected for living tissue. Images with different heterogeneity locations, sizes, and absorption coefficients have been achieved with good qualities. Simulated and experimental reconstructions show that the 2 D, semi 3 D algorithms are effective. Two heterogeneitis which are 20 mm apart are distinguished more clearly by using mean time as the data type from 32 channel measurement than that by using intensity as data type or from 16 channel measurement. Results suggest that qualitative images can be achieved in terms of heterogeneities locations, sizes, and the change of absorption from this system. Some of the existing problems associated with the multi channel time resolved system are discussed.