Scanning electrical impedance imaging (SII) has been developed and implemented as a novel high resolution imaging modality with the potential of imaging the electrical properties of biological tissues. In this paper, a fast linear model is derived and applied to the impedance image reconstruction of scanning impedance imaging. With the help of both the deblurring concept and the reciprocity principle, this new approach leads to a calibrated approximation of the exact impedance distribution rather than a relative one from the original simplified linear method. Additionally, the method shows much less computational cost than the more straightforward nonlinear inverse method based on the forward model. The kernel function of this new approach is described and compared to the kernel of the simplified linear method. Two-dimensional impedance images of a flower petal and cancer cells are reconstructed using this method. The images reveal details not present in the measured images.