The cognitive map is an internal representation of the environment and allows us to navigate through familiar environments. It preserves the distances and directions between landmarks which help us orient ourselves in our surroundings. In order to investigate the neural correlates of the cognitive map, we used the Cognitive Map Recall Test, in which participants had to estimate distances and directions. Theta waves have been shown to be implicated in spatial navigation and we examined their role in the cognitive map, as well as the brain regions that generated them. To that aim, we performed source frequency analysis. We observed increases of theta amplitude in the middle frontal, inferior temporal, parahippocampal gyri and temporal poles during the recall of the cognitive map. We also had increases of theta amplitude in the superior temporal pole and retrosplenial cortex during estimation of directions. Overall our test seems to be more sensitive to judgments of directions in the theta band.