The locations of the origin of wave M100 of the auditory evoked magnetic field in response to tone bursts of different carrier frequencies, obtained through dipole localization methods (DLM), were related to cerebral structures, displayed by coronal MRI (magnetic resonance imaging) tomograms of the respective subjects. This was done by displaying the landmarks which served as reference for the neuromagnetic measurements in MRI tomogram (reference plane). All calculated source locations project exactly onto the transverse temporal gyri (Heschl) in which the primary auditory cortex, the supposed origin of wave M100, is located. The results highlight the exceptional capabilities of a combination of these 2 non-invasive, high-resolution techniques for functional diagnosis.