Breast cancer is a disease characterized by the uncontrolled growth of abnormal cells. Early detection of this disease is the most effective way to reduce mortality. Although several new technologies show promise for improved capability of diagnosis, none have yet proved superior to traditional, X-ray film mammography in screening for breast cancer. More evaluation and development of new imaging tools and of promising skin surface electrical potential techniques is required and warranted. In the present study, we propose a theoretical three-dimensional, simplified and realistic model of the female breast to distinguish the surface biopotential in different types of breast abnormalities. We developed an inhomogeneous female breast model, closer to the actual, by considering the breast as a hemisphere with various layers of unequal thickness in supine condition. In order to determine the potential distribution developed, isotropic homogeneous conductivity was assigned to each of these compartments and the volume conductor problem was solved using finite element method. Richardson extrapolation for grid invariance test was used to ensure the results are of reliable accuracy. The simulation results show that the surface potentials are sensitive to the presence of tumour, location and placement of the electrodes.