We have developed a new magnetic resonance electrical impedance tomography (MREIT) algorithm, the RSM-MREIT algorithm, for noninvasive imaging of the electrical conductivity distribution using only one component of magnetic flux density. The proposed RSM-MREIT algorithm uses the response surface methodology (RSM) algorithm for optimizing the conductivity distribution through minimizing the errors between the measured and calculated magnetic flux densities. A series of computer simulations has been conducted to assess the performance of the proposed RSM-MREIT algorithm to estimate electrical conductivity values of the scalp, the skull and the brain tissue, in a three-shell piecewise homogeneous head model. Computer simulation studies were conducted in both a spherical and realistic-geometry head model with a single variable (the brain-to-skull conductivity ratio) and three variables (the conductivity of the brain, the skull, and the scalp). The relative error between the target and estimated head conductivity values was less than 12% for both the single-variable and three-variable simulations. These promising simulation results demonstrate the feasibility of the proposed RSM-MREIT algorithm in estimating electrical conductivity values in a piecewise homogeneous head model of the human head, and suggest that the RSM-MREIT algorithm merits further investigation.