Smoke aerosols are mixtures of fine particles suspended in the atmosphere. Based on the absorption or scattering of light by these particles, researchers have conducted extensive optical diagnostics studies of smoke aerosol morphology and behavior. However, conventional optical methodologies are restricted to two-dimensional (2D) or single-point measurements. To overcome this constraint, this study introduces a novel three-dimensional (3D) diagnostic technique based on tomographic absorption spectroscopy (TAS) reconstruction. A 10-camera backlight imaging system is developed to simultaneously capture multi-view 2D images. Subsequently, smoke aerosols are reconstructed using multiplicative algebraic reconstruction techniques (MART). The morphology and relative concentration distribution are visualized through volume rendering and slice observation techniques, respectively. Overall, the proposed reconstruction approach has demonstrated its efficacy in elucidating the intricate 3D morphology and internal structure of smoke aerosols, showcasing its significant potential for advanced visualization.