Transcranial direct current stimulation (tDCS) is a promising brain modulation technique in clinical application. Computational models of brain current flow have been used to provide better insights into determining the stimulation parameters, but there are only a few studies to validate the numerical simulation model. The purpose of this study is to validate the simulation model of tDCS. A one-/three-layered spherical phantom model was constructed to mimic the human head. The tDCS-induced voltages were measured at different depth in the spherical phantom model with stereotactic-EEG (s-EEG) electrodes. Comparing the measured values with the simulation data from the computational models, we found that the computational and empirically measured electric field distributions on the brain surface is similar and that the deviation between the predicted and measured electric field value becomes larger near the electrode.