Based on the principle of electrical penetration,the reflection characteristics of collapse columns at different locations of a working face is numerically simulated by using a 3D finite element method. The data collected by the electrical penetration is processed and interpreted using “tunnel penetration” which is similar to radio wave penetration. Reflection characteristics of collapse columns at different locations below floors of coal seams are analyzed,providing a new paradigm and a theoretical foundation for processing and interpreting electrical penetration data. The tomography analysis is made based on data simulation and calculation results and alltransmitting-receiving points are analyzed for their corresponding maximum attenuation values and maximum absorption coefficients. On the basis of this,a new method for precisely interpreting the spatial positions of geological anomalous bodies is suggested. The simulation shows that 1) the detection result of both roof and floors of the working face by electrical penetration is a volumetric effect and 2) there exists a corresponding relation between the detection depth and the working face width,with the op-timal detection depth within 40% of the working face width. Based on the principle of electrical penetration, the reflection characteristics of collapse columns at different locations of a working face is numerically simulated by using a 3D finite element method. The data collected by the electrical penetration is processed and interpreted using “tunnel penetration ” which is similar to radio wave penetration. Reflection characteristics of collapse columns at different locations below floors of coal seams are analyzed, providing a new paradigm and a theoretical foundation for processing and interpreting electrical penetration data. The tomography analysis is made based on data simulation and calculation results and alltransmitting-receiving points are analyzed for their corresponding maximum attenuation values ​​and maximum absorption coefficients. On the basis of this, a new method for precisely interpreting the spatial positions of geological anomalous bodies is suggested. result of both roof and floors of the working face by electrical penetration is a volumetric effect and 2) there exists a corresponding relation between the detection depth and the working face width, with the op-timal detection depth within 40% of the working face width.