Previous magnetoencephalography (MEG) studies of sleep spindles have identified a complex and widespread distribution in parietal and frontal cortices by fitting a dipolar model to the data. In this study, we used a whole-head 151-channel MEG system with simultaneous electroencephalography (EEG) recording in eight normal subjects. All subjects fell asleep during stage 2 and 3; EEG spindles have been observed in all cases. The current source density distribution of sleep spindles in the 10-15 Hz frequency band was localized by means of synthetic aperture magnetometry, and statistically tested using a permutation analysis. Source locations of the sleep spindles were found primarily in the frontal cortex, including dorsolateral and medial prefrontal areas, as well as the parietal cortex, including the vicinity of the primary sensorimotor areas. These results suggest that sleep spindles are similar in frequency content and spatial location to mu rhythm, and that these two oscillatory activities might also have a common neural basis and physiological meaning.