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By means of the vector calculus, it is proved that the magnitude, orientation, and location of the resultant dipole of a system of sources and sinks inside a finite volume conductor is given by an integration over the bounding surface. The method is applied to finding the ``heart vector,'' or the resultant dipole moment of the human heart. The theory was checked in two‐ and three‐dimensional electrolytic tank models of the human thorax.