Three-dimensional cell culture (3DCC) is a powerful tool for basic and clinical research. It is widely used in cancer, drug discovery and screening, toxicology, gene therapy, basic biology, and other fields. In order to take full advantage of three-dimensional cell culture, live-cell imaging (LCI) technology for multi-cell populations has become an important research front and hotspot. At present, the main live cell imaging methods for 3D cell culture include optical section imaging methods and microelectric impedance imaging (Micro-EIT). Optical section microscopic imaging, such as confocal microscopy, multiphoton microscopy, and light sheet fluorescence microscopy require fluorescent labeling of biological samples, which affects cell activity and structure. Micro-electrical impedance imaging has low resolution and cannot obtain internal details of 3D cell models. In order to solve the problem that it is difficult to obtain high resolution without labeling cells, a micro-magneto-acoustic-electric tomography (Micro-MAET) method is proposed in this paper. There are significant differences in the electromagnetic model, signal characteristics, and excitation-detection mode between Micro-MAET and traditional medical MAET. This paper establishes a Micro-MAET model including resistive cell membrane with high aspect ratio based on the equivalent medium theory to obtain MAET response signals of cells, revealing significant anomalies at the cell membrane boundaries. Preliminary simulations with a four-cell model and focused excitation demonstrate that MAET can effectively depict cell structure and distribution, laying a theoretical foundation for future experimental verification of MAET cell imaging.