We explored suitable estimation method for equivalent dipole sources in the brain. In a previous study, we solved an inverse problem that estimated an equivalent dipole-layer distribution from the scalp electroencephalogram by a spatio-temporal inverse filters constructed with parametric projection filter. In the present study, we estimated equivalent dipole sources from dipole layer distributions. Moreover, to identify the number, position, and moment of equivalent dipole sources, we separated each dipole layer distribution using independent component analysis (ICA). The performance of the proposed estimation method was evaluated by computer simulation and human experimental studies in an inhomogeneous three-concentric sphere head model. The present simulation results indicated that the equivalent dipole sources was accurately estimated by ICA and dipole imaging. We also applied the proposed method to human visual evoked potential.