Abstract: Background/Objectives<!--[if !supportAnnotations]-->: Precise stepping control is fundamental to human mobility, and impairments increase fall risk in older adults and individuals with neurological conditions. This study investigated the cortical networks underlying stepping accuracy using mobile brain/body imaging with electroencephalography (EEG)-based exact low-resolution electromagnetic tomography-independent component analysis (eLORETA-ICA) and microstate segmentation analysis (MSA). Methods: Sixteen healthy male participants performed a precision stepping task while wearing a mobile EEG system. Step performance was quantified using error distance, measuring deviation between target and heel contact points. Preprocessed EEG data were analyzed using eLORETA-ICA and MSA, with participants categorized into high- and low-performing groups. Results: Seven microstate clusters were identified, with the anterior cingulate cortex (ACC) showing the highest microstate probability (21.15%). The high-performing group exhibited amplified theta-band activity in the ACC, enhanced activity in the precuneus and postcentral gyrus, and suppressed mu- and beta-band activity in the paracentral lobules. Conclusions: Stepping accuracy relies on a distributed neural network, with the ACC playing a central role in performance monitoring. We propose an integrated framework comprising the following systems: error monitoring (ACC), sensorimotor integration (paracentral lobules), and visuospatial processing (precuneus and occipital regions). These findings highlight the importance of neural oscillatory mechanisms in precise motor control and offer insights for rehabilitation strategies and fall prevention programs. <!--[if !supportAnnotations]-->
