The EEG (electroencephalogram) coherence depends on EEG deviation type. A high level of sensitivity of instantaneous coherence for investigating elementary cognitive tasks could be shown in the case of unipolar reference (ear lobe reference). In order to validate of this result the same investigations were performed for MEG (magnetoencephalogram) coherence, where EEG and MEG were measured simultaneously. A strong correlation between time intervals with high EEG and MEG coherence could be shown. The equivalence of the sensitivity of EEG and MEG coherence for the description of the dynamic behaviour of information processing and the distinction between different elementary cognitive tasks is proven statistically.