In this study Garboczi's approach was used to solve the complex second order elliptic differential equation in order to compute the potential but it did not work. Hence, the focus of the research was restructured to work on finding the solution of the equation using hierarchical matrices in combination with Richardson method and GMRES algorithm. The performance of this scheme is measured in terms of the convergence rate and the number of iterations. Six samples with their electrical properties, different range of frequencey, 3D images, and the boundary conditions were used to built the complex systems of equations and test the scheme. The results will be discussed.