Sensorimotor synchronization (SMS) is the coordination of rhythmic movements with an external rhythm. This SMS ability is essential for several human behaviors such as language comprehension, dance and music performance, activities that depend on a dynamic interaction between the auditory and motor system. Studies of Diffusion Weighted Images (DWI) have shown correlations between the performance of SMS tasks and deep white matter (DWM) but the superficial white matter (SWM) immediately below the cortex, has so far been neglected despite its proximity to neocortical regions and has a key role in maintaining cortico-cortical connectivity. Many studies have research about the sensorimotor synchronization properties, using the synchronization-continuation tapping task (SCT). The SCT consist in tapping in synchrony with an auditory or visual metronome (synchronization phase), and then to reproduce the interval without a sensory guide (continuation phase). The tempos ranged from 550 to 950 ms. Structural resonance image (T1w and DWI) were obtained from 32 healthy human subjects (21-31 years) without musical training. For assessment the role of the SWM in the SMS, we correlated the performance (asynchronies, constant error and temporal variability) of human subjects in the SCT with the SWM of the whole brain. The topography of the SWM was assessed with a new a pipeline that allowed the estimation of the fractional anisotropy (FA) and Apparent Fiber Density (AFD) along surfaces below 2.5 mm of the cortex. We found significative correlations between FA and asynchronies values of the SCT with an auditory metronome, where asynchronies values near to zero are correlated to higher FA values in different brain areas depending on the interval, mainly in premotor, dorsolateral and auditory areas bilaterally. This is the first direct evidence that structural properties of the white matter is related to the specific estimation of intervals in the millisecond scale.