A horizontal and vertical dipole layer model was developed for three dimensional dipole layer imaging of brain electrical activity. Horizontal dipole layer being parallel to the brain surface has been used in previous head models. In the present study, the dipole layer distribution in the sagittal plane was also estimated from the scalp electroencephalogram. The parametric projection Filter was applied to an inverse problem in a homogeneous plane head model under various signal conditions. The present simulation results suggest that the depth information of dipole sources could be observed by our method.