The 4-layer sphere model of human head was built; the layers from outside to inside represented the scalp, the skull, the CFS and the brain, respectively. The point current source placed on the outmost layer was regarded as the boundary condition, and the method of separation of variables was used to solve the equations. The potential distribution and the current expression were given, and the isopotential-line map and current lines were drawn. The simulation result can be used to analyze head EIT problems.