A time-harmonic equivalent current dipole model is proposed to simulate EEG source which deals with the problem concerning the capacitance effect. The expressions of potentials in both homogeneous infinite dielectric medium and dielectric sphere on the electroquasistatic condition are presented. The potential in a 3-layer inhomogeneous spherical head is computed by using this model. The influences on potential produced by time-harmonic character and permittivity are discussed. The results show that potentials in dielectric sphere are affected by frequency and permittivity.