Magnetic fields evoked by taste stimuli of the human tongue were measured over the whole head using a helmet-shaped 64 channel magnetoencephalography system in five normal subjects. The stimuli were 10% glucose and 0.3 M NaCl solutions and distilled water. The most prominent peak (N175m) appearing over the bilateral hemispheres had a latency of 150-210 ms. The N175m sources were located using a two-dipole model in a spherical conducting medium based on the individual head dimensions and superimposed on magnetic resonance images. The N175m dipoles due to 10% glucose and 0.3 M NaCl stimuli were located at the operculum and circum-insular areas in both hemispheres, but those due to distilled water could not be located accurately.