The brain is a complex system of structure and function. Brain diseases and brain functional abnormalities often involve multiple functionally connected regions, include the deep brain. Studies have shown that multi-target electrical stimulation is more effective than single-target electrical stimulation. However, non-invasive multi-target electromagnetic stimulation, such as multi-target transcranial magnetic stimulation (TMS), transcranial direct current stimulation (tDCS) and transcranial alternating current stimulation (tACS) cannot meet the needs of synchronous multi-target accurate electrical stimulation at the deep brain. In this paper, based on the principle of magneto-acoustic coupling and phased array focusing technology, a novel non-invasive multi-target transcranial magneto-acoustic coupling electrical stimulation (multi-target TMAES) method is proposed. A simulation model and experimental system were established. The simulation and experimental results proved that the proposed multi-target TMAES can non-invasively achieve precise focused electrical stimulation of multiple targets (≥ 2) with a focus area of 65 mm2 at the deep brain. The location and intensity of the multi-target electrical stimulation can be flexibly changed by adjusting the system parameters according to the actual need. It will provide a new and promising tool for the treatment of brain diseases and the study of neural circuits and brain functional connectivity.