In order to cope with the non-uniqueness of multiple equivalent current dipole source (ECD) solutions, a priori knowledge about P300 generators of visual event-related potentials (ERPs) during an oddball paradigm with silent counting task was incorporated into the multiple ECD localization method. Four-ECD solutions for the target P300 were selected which had the left frontal ECD. The rest of the ECDs were localized to the inferior parietal lobule, the hippocampal formation and subcortical region. By comparing the present results with those on the visual ERPs with button-pressing task, the P300 dipoles common to both the tasks were located at the frontal cortices, the hippocampal formation and the thalamus, suggesting that these structures are the main P300 generators.