Psychophysical studies have shown that there is somatotopically organized interaction in tasks involving somatosensory memory. In order to test the hypothesis that the ipsilateral somatosensory cortex contributes to the psychophysically demonstrated interaction, neuromagnetic steady-state responses induced by vibro-tactile stimuli were investigated in a frequency discrimination task. Subjects were requested to indicate whether two stimuli (first and test stimulus) presented subsequently at the index finger of one hand differed with respect to frequency. An interference stimulus interpolated between both stimuli was applied at the little or the index finger of either the left or right hand. Results show that in the present memory task, bilateral activation was found mainly for the test stimulus although stimuli were applied uni-laterally. As revealed by dipole analysis, sources ipsilateral to the side of stimulation were predominantly located in primary somatosensory cortex.