“…However, for realistic head modeling, numerical approximation methods are more and more frequently used such as the boundary element method (BEM) [Kybic et al, 2005], the finite difference method (FDM) [Hallez et al, 2005], the finite volume method (FVM) [Cook and Koles, 2006], or the finite element method (FEM). This article focuses on the FEM, which allows high accuracy in the numerical solution of elliptic partial differential equations since it is specifically tailored to the corresponding variational formulation and allows high flexibility in modeling the forward problem in geometrically complicated inhomogeneous and anisotropic head volume conductors [Bertrand et al, 1991;Buchner et al, 1997;Drechsler et al, 2009;Haueisen, 1996;Lew et al, 2009;Marin et al, 1998;Ramon et al, 2004;Schimpf et al, 2002;van den Broek et al, 1998;Wolters et al, 2006;Zhang et al, 2006]. The use of recently developed transfer matrix approaches [Gencer and Acar, 2004;Weinstein et al, 2000;Wolters et al, 2004] or reciprocity approaches [Hallez et al, 2005; and advances in efficient FEM solver techniques for source analysis [Lew et al, 2009] drastically reduced the time complexity of the computations.…”