We investigated the somatosensory evoked cortical magnetic field (SEF) components corresponding to the somatosensory evoked potential (SEP) components between 20 and 30 ms after median nerve stimulation. SEP and SEF were simultaneously recorded after right median nerve stimulation in seven healthy subjects. Twenty single-sweep epochs of SEF and SEP were selected, in which the first SEF component at 20 ms, 1M, and the second component at 30 ms, 2M, were identifiable. The selected epochs were re-averaged at the peaks of 1M and 2M as the triggering periods (zero ms). The width of the deflection, the temporal dispersion (TD), of SEP components, P20 and N30 (Fz-A2), N20, cP25 and cN30 (C3-Fz), N20 and pP30 (P3-A2), and N20 and P30 (P3-Fz), were compared between three averaging conditions. The N20/P20 components showed significantly smaller TDs when the epochs were averaged at the 1M peak (one-way factorial ANOVA, P<0.02) than those of the control, but averaging at the 1M peak did not decrease the TD of N30/P30. On averaging at the 2M peak, the TDs of N30/P30 components recorded from Fz-A2 and P3-Fz were smaller than those of the control. Neither the averaging at the 1M peak nor that at the 2M peak decreased the TD of the cP25 and cN30 components. Source analysis showed that the equivalent current dipoles (ECDs) for both 1M and 2M were located around the central sulcus, possibly in the primary somatosensory cortex (SI). We confirmed that the 1M and 2M temporally linked with N20/P20 and N30/P30, respectively. The difference of TD of N20/P20 and N30/P30 indicated that the neural pathways to the responses to N20/P20 and N30/P30 might be independent.