The rapid system and hardware development of X-ray computed tomography (CT) technologies has been accompanied by equally exciting advances in image reconstruction algorithms. The role of iteration reconstruction is widely used in many tomography applications. The use of iteration-based reconstruction algorithm offers more advantages than analytical methods. The development of algorithm can generally be classified into three major areas: analytical reconstruction, model-based iterative reconstruction and application-specific reconstruction. In this paper, the SART iteration-based reconstruction algorithm is simulated. Then the quality of the reconstructed image is expressed in terms of mean absolute error as compared to the original image. The simulation results are carried out using MATLAB tool. The performance comparisons are made using radon transform.