Effects of soft skull bone, cerebrospinal fluid (CSF) and gray matter on scalp potentials were examined with highly heterogeneous finite element models of an adult male subject. These models were constructed from segmented T1 weighted magnetic resonance images. Models had voxel resolutions of 1×1×3.2 mm with a total of about 1.5 million voxels. The scalp potentials, due to a dipolar source in the motor cortex area, were computed with an adaptive finite element solver. It was found that the scalp potentials were significantly affected by the soft bone, CSF and gray matter tissue boundaries in the models.