We performed the brain electrical source analysis (BESA) of the early scalp somatosensory evoked potentials (SEPs) to tibial nerve stimulation. A four-dipole model could well explain the scalp SEP distribution. One dipole showing a subcortical location was activated at the latency of the lemniscal P30. The three remaining dipoles were located near the sagittal fissure in the hemisphere contralateral to the stimulation. Two of these dipoles showed a biphasic activity and contributed to the signal evoked in the N37-P40 latency range. Also in the N50-P50 latency range two different source activities were involved in SEP building. This finding suggests that one of two possible N50 subcomponents represents the negative counterpart of the N50/P50 dipolar field and the other is originated by a radial source.