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Summary form only given. It is reported that magnetic stimulation has good efficacy in treating urinary incontinence. Magnetic stimulation has two main advantages over electrical stimulation: it can be applied without removal of clothes, and it involves little pain. However, the distribution of current in the living body is not clearly known. We therefore attempted to make a computer simulation model of the female abdomen, and to simulate the distribution of induced current on the basis of the tissue conductivity. This report compares electrical with magnetic stimulation, and finally considers which method of stimulation is the more efficient.