Spatial temperature and gas concentration distributions are crucial for combustion studies to characterize the combustion position and to evaluate the combustion regime and the released heat quantity. Optical computer tomography (CT) enables the reconstruction of temperature and gas concentration fields in a flame on the basis of line-of-sight tunable diode laser absorption spectroscopy (LOS-TDLAS). A pair of absorption lines at wavelengths 1395.51 and 1395.69 nm is selected. Temperature and concentration distributions for a flat flame furnace are calculated by superimposing two absorption peaks with a discrete algebraic iterative algorithm and a mathematical fitting algorithm. By comparison, direct absorption spectroscopy measurements agree well with the thermocouple measurements and yield a good correlation. The CT reconstruction data of different air-to-fuel ratio combustion conditions (incomplete combustion and full combustion) and three different types of burners (one, two, and three flat flame furnaces) demonstrate that TDLAS has the potential of short response time and enables real-time temperature and gas concentration distribution measurements for combustion diagnosis.