In VBMEG, the EEG leadfield of the three layer volume conduction model
is actually calculated with the scalp, skull and brain similar to the
other toolbox. More precisely, we define the inner-most surface of the
three layer volume conduction model, which VBMEG labels "CSF", as a
FreeSurfer extracted cortical surface expanded by 3mm. When computing
the leadfield, the conductivity value inside this surface is assumed to
be the conductivity of grey matter (which is the same value to skin
conductivity in default).
Best regards
Okito Yamashita