For　the　edges　between　objects　and　background　in　an　image　are　intertwined　or　their　common　boundaries　are　vague　as　well　as　the　textures　of　objects　and　background　are　similar,　a　new　method　based　on　graph　theory　and　closed-form　solution　was　proposed.　First,　it　uses　closed-form　solution　to　initially　separate　the　objects　from　background　roughly,　then,　to　extract　the　detailed　information　of　inter　objects,　it　applies　an　improved　graph-based　algorithm　to　obtain　the　final　image　segmentation　results.　The　test　results　show　that　the　algorithm　of　matting　avoids　aliasing　of　foreground　and　background　and　the　improved　graph-based　algorithm　increases　segmentation　accuracy　by　6%~12%　effectively.　Compared　to　the　traditional　algorithms　such　as　region　merging,　ordinary　graph,　and　thresholding,　the　new　algorithm　has　the　better　accuracy　and　effect,　therefore　it　has　the　significant　superiority.