We consider the identification problem of the conductivity coefficient for an elliptic operator using an incomplete over specified measures on the surface. Our purpose is to introduce an original method based on a game theory approach, and design a new algorithm for the simultaneous identification of conductivity coefficient and data completion process. We define three players with three corresponding criteria. The two first players use Dirichlet and Neumann strategies to solve the completion problem, while the third one uses the conductivity coefficient as strategy, and uses a cost which basically relies on an identifiability theorem. In our work, the numerical experiments seek the development of this algorithm for the electrocardiography imaging inverse problem, dealing with in-homogeneities in the torso domain. Furthermore, in our approach, the conductivity coefficients are known only by an approximate values. we conduct numerical experiments on a 2D torso case including noisy measurements. Results illustrate the ability of our computational approach to tackle the difficult problem of joint identification and data completion. Mathematics Subject Classification. 35J25, 35N05, 91A80. The dates will be set by the publisher.