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Estimation of current or potential distribution on the cortex is used to obtain information about neural sources from the scalp recorded electroencephalogram. If the active sources in the brain are superficial, the estimated field distribution on the cortex also yields information about the active source configuration. In these cases, these methods can be used as source localization methods. In this study, we concentrate on finite-element-based cortex potential estimation. Usually these methods require surface interpolation of the recorded voltages at the electrodes onto the entire scalp surface. We propose a new computational approach which does not require the use of surface interpolation but does it implicitly and uses only the recorded data at the electrodes. We refer to this method as the systematic approach (SA). We compare the SA with the surface interpolation approach (IA) and show that the SA is able to produce somewhat better accuracy than the IA. However, the main asset is that the sensitivity of the cortical potential maps to the regularization parameter is significantly lower than with the IA.