Differences in current density between high intelligent (IQ=124), and average intelligent individuals (IQ=110), while solving two complex cognitive tasks (analytical-figural, and identification of emotions) were analyzed with low resolution brain electromagnetic tomography (LORETA). High intelligent individuals, as compared with average ones in both tasks displayed a lesser full width at half maximum (FWHM) volume-indicating the amount of spatial dispersion of the source. High and average intelligent individuals also differed in their source location. The source location of high intelligent individuals was in the inferior right hemispheric brain areas, whereas the source location of average intelligent individuals was in the superior left hemispheric brain areas. The findings were explained in the light of the neural efficiency model.