Non-invasive human brain functional imaging with millisecond resolution can be achieved only with magnetoencephalography (MEG) and electroencephalography (EEG). MEG has better spatial resolution than EEG because signal distortion due to inhomogeneous head conductivity is negligible in MEG but serious in EEG. However, this advantage has been practically limited by the necessary setback distances between the sensors and scalp, because the Dewar vessel containing liquid helium for superconducting sensors requires a thick vacuum wall. Latest developments of high critical temperature (high-Tc) superconducting or optically pumped magnetometers have not allowed scalp-attached MEG due to cold or hot temperatures at the sensing point, respectively. Here we applied tunnel magneto-resistive (TMR) sensors that operate at room temperature. Improvement of TMR sensitivity with magnetic flux concentrators enabled scalp-attached and scalp-tangential MEG to target the largest signal component produced by the neural current below. In a healthy subject, our single-channel TMR-MEG system clearly demonstrated the N20m, the initial cortical component of the somatosensory evoked response after median nerve stimulation. Multisite measurement confirmed a spatially and temporally steep peak of N20m, immediately above the source at a latency around 20 ms, indicating a new approach to non-invasive functional brain imaging with millimeter and millisecond resolutions.