We applied transcranial alternating current stimulation (tACS) to the primary motor cortex (M1) at different frequencies during an index-thumb pinch-grip observation task. To estimate changes in the corticospinal output, we used the size of motor evoked potentials (MEPs) obtained by transcranial magnetic stimulation (TMS) of M1 using an online MRI-guided simultaneous TMS-tACS approach. The results of the beta-tACS confirm a non-selective increase in corticospinal excitability in subjects at rest; an increase was observed for both of the tested hand muscles, the first dorsal interosseous (FDI) and the abductor digiti minimi (ADM). However, during action observation of the pinch-grip movement, the increase of corticospinal excitability was only observed for the prime mover FDI muscle and took place during alpha-tACS, while gamma-tACS affected both the FDI and control muscle (ADM) responses. These phenomena likely reflect the hypothesis that the mu and gamma rhythms specifically index the downstream modulation of primary sensorimotor areas by engaging mirror neuron activity. The current neuromodulation approach confirms that tACS can be used to induce neurophysiologically detectable state-dependent enhancement effects, even in complex motor-cognitive tasks. Compelling evidence indicates that, in the human motor system, the application to the scalp of low-intensity transcranial alternating current stimulation (tACS) with a frequency matching the idling beta rhythm of the resting precentral areas causes an increase in the corticospinal output, measured by the size of the motor evoked potentials (MEPs) elicited by transcranial magnetic stimulation (TMS) of the primary motor cortex (M1) 1-3. These neurophysiological effects, which point to a less selective motoneuronal recruitment driven by beta activity 1 , have an overt behavioural counterpart as tACS at beta range may slow down some kinematic aspects of voluntary movements 4-7. On the other hand, gamma-tACS tends to have prokinetic effects on visually-guided motor abilities 5,7. Taken together, these findings suggest that brain oscillations in the precentral regions are causally, rather than epiphenomenally, linked to motor control. The effects of tACS are thought to be mediated by entrainment of brain oscillations, with resonance phenomena occurring between the applied frequency of stimulation and the local endogenous rhythms 8. These local brain rhythms change during the execution of cognitive, motor and perceptual tasks. For example, during motor imagery (MI), a mental process that desynchronizes the beta rhythm of the M1 9,10 , beta-tACS can no longer modulate the corticospinal output, which it can during the resting state 1,2 , when the idling beta rhythm is locally prominent 11,12. On the other hand, theta-and alpha-tACS increase the corticospinal output (i.e. result in larger MEPs in prime mover hand muscles) during movement imagination, possibly because of the synchronization with theta-mediated working memory (WM) processes necessary to mentally process and ...