The responsible pathological mechanisms of essential tremor are not yet clear. In order to understand the mechanisms of the central network its sources need to be found. The cortical sources of both the basic and first "harmonic" frequency of essential tremor are addressed in this paper. The power and coherence were estimated using the multitaper method for EEG and EMG data from 6 essential tremor patients. The Dynamic Imaging of Coherent Sources (DICS) was used to find the coherent sources in the brain. Before hand this method was validated for the application of finding multiple sources for the same oscillation in the brain by using two model simulations which indicated the accuracy of the method. In all the essential tremor patients the corticomuscular coherence was also present in the basic and the first harmonic frequency of the tremor. The source for the basic frequency and the first harmonic frequency was in the region of primary sensory motor cortex, prefrontal and in the diencephalon on the contralateral side for all the patients. Thus the generation of these two oscillations involves the same cortical areas and indicates the oscillation at double the tremor frequency is a harmonic of the basic tremor frequency.