Cortical dipole imaging has been developed to visualize brain electrical activity in high spatial resolution. It is necessary to solve an inverse problem to estimate the cortical dipole distribution from the scalp potentials. In the present study, the accuracy of cortical dipole imaging was improved by focusing on filtering property of the spatial inverse filter. We proposed an inverse filter that optimizes filtering property using a sigmoid function. The ability of the proposed method was compared with the traditional inverse techniques, such as Tikhonov regularization, truncated singular value decomposition (TSVD), and truncated total least squares (TTLS), in a computer simulation. The proposed method was applied to human experimental data of visual evoked potentials. As a result, the estimation accuracy was improved and the localized dipole distribution was obtained with less noise.