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EEG recordings during mental calculation and a control task (with presentation of stimuli with similar physical characteristics to the arithmetic symbols) were obtained in 10 subjects. Narrow band analyses of the EEG and distributed sources for each EEG frequency were calculated using variable resolution electromagnetic tomography. Significant differences between the sources for arithmetic and control tasks were observed at 3.9 Hz within Broca's and left parietotemporal cortices, suggesting that this frequency may be related with the production of internal speech, storage and rehearsal of verbal working memory. Differences at 5.46 Hz within the right dorsolateral prefrontal cortex were considered to be associated to sustained attention. The decrease at 12.46 Hz within the left parietal cortex was interpreted as a sign of retrieval of arithmetic facts from long term memory.