A method for identifying a stimulation target is provided, which uses microelectrode recording and electrical impedance tomography techniques together in a composite probe. The composite probe includes at least a microelectrode recording sensor and a plurality of microelectrodes, so that after the composite probe is guided and implanted to a depth suitable for the stimulation target based on microelectrode recording signals, tissue structures surrounding the composite probe are delineated by using the plurality of microelectrodes, and the boundary of the stimulation target and the precise location of the composite probe within the stimulation target are determined. Accordingly, the present invention provides a quick and accurate direction for surgeons, eliminating the problem of not knowing the exact location of the implanted probe within the stimulation target as in the case during deep brain stimulation surgeries.