Abstract
Magnetoencephalography(MEG) measures the magnetic field generated by the activity current within the brain accompanying excitement of a nerve cell on the surface of the head. In this research, order analysis and its reverse analysis is performed supposing a suitable head model. The order analysis applied the finite element method. For inverse analysis, it is formulized using finite element method-Kalman filter algorithm . In reverse analysis with a Kalman filter, presumption of single dipole was able to be performed with sufficient accuracy. Moreover, analysis for two sources of current was also performed.