The most widely used model for electroencephalography (EEG) and magnetoencephalography (MEG) assumes a quasi-static approximation of Maxwell S equations and a piecewise homogeneous conductor model. Both models contain an incremental field element that linearly relates an incremental source element (current dipole) to the field or voltage at a distant point. The explicit form of the field element is dependent on the head modeling assumptions and sensor configuration. Proper characterization of

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... is incremental element is crucial to the inverse problem. The$eld element can be partitioned into the product of a vector dependent on sensor characteristics and a matrix kernel dependent only on head modeling assumptions. We present here the matrix kernels for the general boundary element model (BEM) and for MEG spherical models. We show how these kernels are easily interchanged in a linear algebraic framework that includes sensor specijics such as orientation and gradiometer configuration. We then describe how this kernel is easily applied to "gain" or "transfer" matrices used in multiple dipole and source imaging models.