The effects of tissue resistivities on EEG amplitudes were studied using an anatomically accurate computer model based on the finite difference method (FDM) and lead field analysis covering the whole brain area with 180 000 nodes. Five tissue types and three lead fields were considered for analysis. The changes in sensitivity distribution are directly comparable to changes in the potential distribution on the scalp. The results indicate that a 10% decrease in any tissue resistivity caused 3.0–4.1% differences in the sensitivity distributions of the selected EEG leads. The applied 10% decrease in the resistivity values covers only a fraction of the range of variation of 50% to 100% reported in the literature. The use of a 55% decreased skull resistivity value or a commonly applied three-compartment model increased the differences to 28% and 33%, respectively. In conclusion, both a realistic anatomy and accurate resistivity data are important in EEG head models.