Abstract Background Accurate high-resolution EEG source reconstruction (localization) is important for several tasks, including rigorous and rapid mental health screening. Objective The present study has developed, validated, and applied a new source localization algorithm utilizing a charge-based boundary element fast multipole method (BEM-FMM) coupled with the Helmholtz reciprocity principle and the transcranial electrical stimulation (TES) forward solution. Methods The unknown cortical dipole density is reconstructed over the entire cortical surface by expanding into global basis functions in the form of cortical fields of active TES electrode pairs. These pairs are constructed from the reading electrodes. An analog of the minimum norm estimation (MNE) equation is obtained after substituting this expansion into the reciprocity principle written in terms of measured electrode voltages. Delaunay (geometrically balanced) triangulation of the electrode cap is introduced first. Basis functions for all electrode pairs connected by the edges of a triangular mesh are precomputed and stored in memory. A smaller set of independent basis functions is then selected and employed at every time instant. This set is based on the highest voltage differences measured. Results The method is validated against the classic, yet challenging problem of median nerve stimulation and the tangential cortical sources located at the posterior wall of the central sulcus for an N20/P20 peak (2 scanned subjects). The method is further applied to perform source reconstruction of synthesized tangential cortical sources located at the posterior wall of the central sulcus (12 different subjects). In the second case, an average source reconstruction error of 7 mm is reported for the best possible noiseless scenario. Conclusions Once static preprocessing with TES electrodes has been done (the basis functions have been computed), our method requires fractions of a second to complete the accurate high-resolution source localization.

High-Resolution EEG Source Reconstruction with Boundary Element Fast Multipole Method Using Reciprocity Principle and TES Forward Model Matrix