The cellular basis of the T-wave morphology of surface ECG remains controversial in clinical cardiology. We examined the effect of action potential duration (APD) distribution on T-wave morphology using a realistic model of the human ventricle and torso. We developed a finite-element model of the ventricle consisting of ϳ26 million elements, including the conduction system, each implemented with the ion current model of cardiomyocytes. This model was embedded in a torso model with distinct organ structures to obtain the standard ECG leads. The APD distribution was changed in the transmural direction by locating the M cells in either the endocardial or epicardial region. We also introduced apicobasal gradients by modifying the ion channel parameters. Both the transmural gradient (with M cells on the endocardial side) and the apicobasal gradient produced positive T waves, although a very large gradient was required for the apicobasal gradient. By contrast, T waves obtained with the transmural gradient were highly symmetric and, therefore, did not represent the true physiological state. Only combination of the transmural and the moderate apicobasal gradients produced physiological T waves in surface ECG. Positive T waves in surface ECG mainly originated from the transmural distribution of APD with M cells on the endocardial side, although the apicobasal gradient was also required to attain the physiological waveform.electrocardiogram; computer simulation; T wave; body surface map; M cells DESPITE ITS LONG HISTORY AND worldwide use in clinical cardiology for the diagnosis of various heart diseases, the cellular origin of the ECG waveform is not fully established. In particular, the genesis of the T wave remains controversial, largely because of its implication in arrhythmogenesis (1,4,20,22). The T wave was originally considered to result from the heterogeneity of repolarization of the ventricle in the apicobasal direction (19). However, more recently, the transmural difference (gradient) of repolarization is considered important, as supported by the discovery of M cells isolated from the canine ventricular wall (2, 32). M cells are distributed in the deep subendocardium in the anterior wall, but are shifted to the deep subepicardium in the posterior wall, and are characterized by a longer action potential duration (APD) compared with the epicardial and endocardial myocytes, creating a significant gradient (1). Subsequent studies identified similar type of cells in guinea pig, rabbit, pig, and human ventricular tissues (8,33,35,51).However, when measurements are made in more intact preparations, there is accumulating evidence that the APD of M cells becomes shorter, resulting in smaller transmural dispersion (23). For instance, measurement of the human ventricles during cardiac surgery, rather than isolated cells or a ventricular wedge, produced no significant transmural heterogeneity of repolarization (42). The electronic cancellation effect introduced by intercellular coupling through gap junctions is considered t...