Phantom objects are commonly employed in MRI systems as stable substitutes for biological tissues to ensure systems for measuring images are operating correctly and safely. For magnetic resonance electrical impedance tomography (MREIT) and magnetic resonance electrical property tomography (MREPT), conductivity or permittivity phantoms play an important role in checking MRI pulse sequences, MREIT equipment performance, and algorithm validation. The construction of these phantoms is explained in this chapter. In the first part, materials used for phantom construction are introduced. Ingredients for modifying the electromagnetic properties and relaxation times are presented, and the advantages and disadvantages of aqueous, gel, and hybrid conductivity phantoms are explained. The devices and methods used to confirm phantom electromagnetic properties are explained. Next, different types of MREIT electrode materials and the constant current sources used for MREIT studies are discussed. In the last section, we present the results of previous MREIT and MREPT studies.