This paper presents a new method of solving the electric potential distribution using the finite element method. The thoracic region surrounded by the body surface and the heart is discretized into finite elements and the Continuous Laplace-equation is transformed into one of the finite degrees of freedom. The current source density, the conductivity, and the excitable range is obtained by the references. From the result of simulation, it was revealed that the potential pattern of in homogeneity was much different from that of homogeneity.