In this study, we report gustatory event-related potentials in response to stimulation with monosodium glutamate (MSG) and salt (NaCl). We investigated differences in event-related potential related to stimulus quality, stimulus concentration, cortical topography, and participants' sex. Our results showed that amplitudes P1N1 and N1P2 were significantly larger in response to stimulation with NaCl compared with stimulation with MSG and the topographical distribution of amplitudes varied significantly for the two stimuli. In addition, responses were significantly larger in the right hemisphere compared with the left hemisphere for both stimuli, suggesting right hemispheric dominance for gustatory processing. In conclusion, this study shows significant differences in cerebral processing of MSG and NaCl in the human brain.