Magnetocardiography (MCG) is a risk-free and noninvasive technique with significant diagnostic value. The reconstruction of the cardiac sources on MCG data obtainable is an important research in the electrophysiological study. In this paper, we evaluate the classification of the source models and conduction models, and analyze the corresponding methods on estimation of source distribution and conduction tissue modeling. According to these different characteristics of the methods, further studies will be carried out.