The topography of the secondary somatosensory cortex (SII) responses to somatosensory stimulation applied to various parts of the body of normal volunteers was analyzed using magnetoencephalography (MEG). Although there were large inter-individual differences, the following orders of a location of equivalent current dipoles (ECDs) were found; (1) Anterior-posterior direction: lower lip-upper lip-thumb-middle finger-foot, (2) Medial-lateral direction: foot-middle finger-thumb-upper lip-lower lip, and (3) Lower-upper direction: lower lip-upper-lip-thumb-middle finger-foot. In general, these findings are similar to those obtained in studies of monkeys. However, the differentiation was not as clear as that seen in the homunculus in the primary somatosensory cortex (SI). The auditory cortex is located at a site more posterior, lateral and lower than the SII.