Magnetoencephalography (MEG) has the potential to quantitatively detect the magnitude of neuronal activity. Using the single equivalent current dipole/sphere head model for the inverse problem solution, we chose N20m of a somatosensory-evoked field (SEF) as a candidate to prove its usefulness. To avoid fluctuation in response due to the variation of stimulus intensity, we set the stimulus intensity at more than 1.5 times the threshold of the thenar muscle twitch (TMT). To verify the accuracy of our measurement system, we studied the measurement reproducibility. The mean and standard deviation (S.D.) were both about 1.8 nAm. Therefore, changes of more than 5.4 nAm (mean+2S.D.) were statistically significant. To prove the consistency through another functional evaluation, we compared the results of the dipole moment measurement with the results of the cerebral blood flow (CBF) measurement. The group with the CBF hemisphere laterality displayed a large moment difference between the hemispheres compared to the group without laterality. A representative case showed subclinical function impairment that was able to be detected by the moment measurement. Dipole moment was thus confirmed to be a reliable quantitative index of cortical response to the somatosensory stimulus, and the dipole moment of MEG holds the promise as a clinical tool for the direct quantification of neuronal activity.