Modeling in magnetoencephalography (MEG) and electroencephalography (EEG) requires knowledge of the in vivo tissue resistivities of the head. The aim of this paper is to examine the influence of tissue resistivity changes on the neuromagnetic field and the electric scalp potential. A high-resolution finite element method (FEM) model (452,162 elements, 2-mm resolution) of the human head with 13 different tissue types is employed for this purpose. Our main finding was that the magnetic fields are sensitive to changes in the tissue resistivity in the vicinity of the source. In comparison, the electric surface potentials are sensitive to changes in the tissue resistivity in the vicinity of the source and in the vicinity of the position of the electrodes. The magnitude (strength) of magnetic fields and electric surface potentials is strongly influenced by tissue resistivity changes, while the topography is not as strongly influenced. Therefore, an accurate modeling of magnetic field and electric potential strength requires accurate knowledge of tissue resistivities, while for source localization procedures this knowledge might not be a necessity.

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