Dear Aritra,
You may be confusing the development of the boundary or finite element method (BEM/FEM) solution for the “head model” with the overall calculation of the “forward model,” which we also call the “lead-field model.” Simplifying, in FEM, the volume of the brain is modeled using tetrahedra. Each tetrahedron can be labeled as being in the brain, the skull, or the scalp. The four faces of a tetrahedron are modeled as to their interaction ONLY with the immediately surrounding tetraheda. Thus the FEM matrix can be enormous, but very sparse. But in BEM, only the major boundaries (again, the same skull and scalp) are modeled as triangles, and using boundary equations, each triangle is now modeled with respect to its interaction with ALL other triangles. The BEM matrix is much smaller than the FEM, but generally the matrix is very full.
Both the FEM and BEM matrices are square in the number of elements (triangles or tetrahedra) that describe the shape of the head. Most users never see this intermediate head model calculation.
Once the BEM/FEM solutions are found to the head model, the so-called “lead-field matrix” (LFM) is generated that relates the forward model of each dipole in the source grid (either volume or cortical surface) to each designated sensor location (EEG or MEG). The number of rows in this matrix is equal to the number of channels (sensors), and the number of columns equal to the number of sources. It is generally always full. The term “lead-field” is derived from the rows of the matrix, which are samples of the “field” that a channel (in EEG, a pair of “leads”) is theoretically capable of generating on the sample space. By the Theorem of Reciprocity, this is also the solution to the forward problem.
The 3-shell EEG and spherical MEG head models do not employ a BEM/FEM approach, but rather are based on analytic or approximate formulas that solve directly for the spherical shape. Thus the intermediate “head model” space of the BEM/FEM comprising “elements” is completely bypassed, and we go straight to the generation of the LFM.
For more technical details, I invite you to see our Publications page, http://neuroimage.usc.edu/brainstorm/Pub, in particular
Mosher JC, Leahy RM, Lewis PS (1999)
“EEG and MEG: forward solutions for inverse methods,” IEEE Trans Biomed Eng, 46(3):245-59
Hope this brief discussion helps.
-John