This work is based on the Applied Potential Tomography (APT) system developed in Sheffield and the results specifically relate to this system. Using a cylindrical phantom containing saline, the effects of extended layers in the third dimension on the two-dimensional tomographic images have been studied. Experimentally obtained magnitudes of pixel values corresponding to different conditions in the third dimension are presented. Analysis of these data brings out two phenomena: (i) layers of changed resistivity out of the electrode plane can appear as both increased and decreased resistivity in the image; and (ii) the position of the maximum resistivity change in the image occurs at increasing distances from the edge of the phantom, as the layers of resistivity change are introduced further from the electrode plane and they have a one to one relationship. An intuitive interpretation related to perturbation of equicurrent surfaces in the third dimension has been suggested to explain these phenomena.