The research of dipole source localization has great significance in both clinical research and applications. For example, the EEG recording from the scalp is widely used for the localization of sources of electrical activity in the brain. This paper presents a closed formula that describes the electric field of dipoles at arbitrary position, which is a linear transformer called the transfer matrix. The expression of transfer matrix and its many useful characteristics are given, which can be used for the analysis of the electrical fields of dipoles.This paper also presents the closed formula for determining the location and magnitude of single dipole or multi-dipoles according to its electrical field distribution. A calculation result for a single dipole shows that the dipole will be located at the midpoint of a line segment if there are equivalent fields at its two ends.