An information criterion, the Structural Risk Minimization (SRM) princ
iple, was applied to magnetic field data obtained from a model of the
human brain in which equivalent current dipoles represent active neura
l tissues. This criterion was used to estimate the number of active ar
eas. Simulation studies were performed on a spherical model of the hea
d to evaluate the effectiveness of the SRM principle as such a criteri
on, in the following way: 1) the number of the dipoles underlying simu
lated magnetic field data was estimated, and 2) attempts were made to
distinguish dipoles placed close together. Results were compared with
those produced using criteria, such as Akaike Information Criterion (A
IC) and the Minimum Description Length (MDL) principle. With SRM, the
number of dipoles was estimated correctly for the data generated by as
many as 4 dipoles, and it was possible to distinguish dipoles as clos
e together as 18 mm. These results were much better than those obtaine
d with the MDL or with AIC.