Neuromagnetic fields were recorded from normal participants to study neural activation while they performed a delayed matching-to-sample task of visual stimuli. Each participant was asked to compare sequentially presented three-dimensional object images under same view and different view conditions. Minimum current estimates were calculated to characterize cortical activities for the object recognition. Activation was observed in the bilateral parieto-occipital regions at approximately 180 ms. Activation within the right parieto-occipital region was significantly enhanced under the different view conditions. This result indicates that the activity at the right parieto-occipital region is related to viewpoint and may play an important role in three-dimensional object recognition.