The use of the surface Laplacian of the potential (Ls) in bioelectricity is discussed. Different estimates of Ls, in particular the field measured by coaxial electrodes, are compared to that of the true Laplacian. A method to compute Ls on the surface of an inhomogeneous volume conductor of arbitrary shape resulting from assumed electrical sources in introduced. In two applications the sensitivity of the body surface Laplacian is carried to that of body surface potentials. This comparison is carried out for dipolar sources within the human brain as well as for distributed sources within the heart.