In the present study, a three dimensional finite element model of steady-state potential distribution within a volume conductor containing sources of electric potential has been implemented. The model allows the calculation of electric potential at any non-singular point within the volume conductor, which may have any shape and may be inhomogeneous and anisotropic The implemented finite element computer program includes graphics facilities which are useful in checking for errors in the structural coordinate file, and for the display of results. The results can be displayed as isopotential contours on any given plane intercepting the finite element mesh. In addition, a three dimensional graphics package using perspective projection for the display of three dimensional objects is included. Hidden surface and hidden line removal capabilities are incorporated in the perspective display The finite element solution (and graphics display) programs have been subjected to testing using problems for which analytical solutions are available. Comparison between the numerical and the analytical solutions has shown that the software implemented algorithms function correctly. However, singularities due to the geometry of the three dimensional structure, or to the presence of sources and sinks may be encountered in some problems. The degrading effect of the singularity on the calculated potential distribution may be minimized by using a large number of elements near the singularity points. Increasing the number of elements local to the singularity points raises the 'frontwidth,' the maximum number of unknowns that can be handled in core during the solution phase of the system of simultaneous linear equations resulting from the assembled finite elements. With optimization between mesh size and frontwidth, the singularity effects may be minimized and results of reasonable accuracy may be obtained. However, trial and error is required in the tradeoff between minimizing frontwidth and maximizing accuracy near the singularities The present study has shown that the finite element method and the software implemented algorithms may be used for the analysis of three dimensional potential distribution problems. Additionally, when singularities are present their effect may be minimized within the constraints of the frontwidth, so that problems of potential distribution in complex three dimensional structures, such as the human head, may be investigated