Objective. Motor imagery (MI)-based brain-computer interfaces (BCI) provide an additional control pathway for people by decoding the intention of action imagination. The way people imagine greatly affects MI-BCI performance. Action itself is one of the factors that influence the way people imagine. Whether the different actions cause a difference in the MI performance is unknown. What is more important is how to manifest this action difference in the process of imagery, which has the potential to guide people to use their individualized actions to imagine more effectively. Approach. To explore action differences, this study proposes a novel paradigm named as Action Observation based Delayed Matching Posture Task (AO-DMPT). Ten subjects are required to observe, memorize, match, and imagine three types of actions (cutting, grasping and writing) given by visual images or videos, to accomplish the phases of encoding, retrieval and reinforcement of MI. Event-related potential (ERP), MI features, and classification accuracy of the left or the right hand are used to evaluate the effect of the action difference on the MI difference. Main results. Action differences cause different feature distributions, resulting in that the accuracy with high event-related (de)synchronization (ERD/ERS) is 27.75% higher than the ones with low ERD/ERS (p<0.05), which indicates that the action difference has impact on the MI difference and the BCI performance. In addition, significant differences in the ERP amplitudes exists among the three actions: the amplitude of P300-N200 potential reaches 9.28μV of grasping, 5.64μV and 5.25μV higher than the cutting and the writing, respectively (p<0.05). Significance. The ERP amplitudes derived from the supplementary motor area shows positive correlation to the MI classification accuracy, implying that the ERP might be an index of the MI performance when the people is faced with action selection. This study demonstrates that the MI difference is related to the action difference, and can be manifested by the ERP, which is important for improving MI training by selecting suitable action; the relationship between the ERP and the MI provides a novel index to find the suitable action to set up an individualized BCI and improve the performance further