Electrical impedance tomography is an accepted and validated tool to analyze and support mechanical ventilation at the bedside. In the future it could furthermore clinically provide information of the pulmonary perfusion and other blood volume changes within the thorax by exploiting a cardiosynchronous EIT component. In the presented study, the spatial forward sensitivity against different background lung tissue distributions was analyzed. Spheres with a 10% change of the background conductivity were introduced in the lungs and in the heart. The cranio-caudal distribution of sensitivity had a bell shape and was similar between all simulated scenarios, varying only in magnitude. If the background tissue conductivity within the lungs was chosen to be the one of deflated tissue, the overall sensitivity was 46% smaller compared to the overall sensitivity against inflated lung tissue conductivity. Within the heart region, the sensitivity was increased for fully deflated lung tissue conductivity (23% relative to the sensitivity in the lungs) compared to a homogeneous distribution of inflated lung tissue conductivity (10% relative to the sensitivity in the lungs).