Atomic force microscopy using a magnetic tip is a promising tool for investigating conductivity on the nano-scale. By the oscillating magnetic tip eddy currents are induced in the conducting parts of the sample which can be detected in the phase signal of the cantilever. However, the origin of the phase signal is still controversial because theoretical calculations using a monopole approximation for taking the electromagnetic forces acting on the tip into account yield an effect which is too small by more than two orders of magnitude. In order to determine the origin of the signal we used especially prepared gold nano patterns embedded in a non-conducting polycarbonate matrix and measured the distance dependence of the phase signal. Our data clearly shows that the interacting forces are long ranged and therefore, are likely due to the electromagnetic interaction between the magnetic tip and the conducting parts of the surface. Due to the long range character of the interaction a change in conductivity of Delta sigma=4.5 x 10(7)(Omega m)(-1) can be detected far away from the surface without any interference from the topography. (c) 2008 Elsevier B.V. All rights reserved.