Scanning impedance imaging (SH) uses a noncontacting electrical probe held at a known voltage and scanned over a thin sample on a ground plane in a conductive medium to obtain images of current. The current image is related in a nonlinear way to the conductivity of the sample. This paper develops the theory behind SII showing how the measured current relates to the desired conductivity. Also included is the development of a simplified, linear model that is effective in explaining many of the experimental results. Good agreement of the linear model with step-response data over an insulator is shown. The linear model shows that the current is a blurred version of the conductivity. Simple deblurring methods can, therefore, be applied to obtain relative conductivity images from the raw current data. Raw SII data from a flower-petal and a leaf sample are shown as well as relative conductivity images deblurred using the linear model.