Performing mathematical calculations is a cognitive activity that can affect biological signals. This study aims to examine the changes in electroencephalogram (EEG) and electrocardiogram (ECG) signals of 36 healthy subjects during the performance of arithmetic tasks. To process EEG signals in different frequency bands, the energy and entropy of entropy (EoE) were extracted from the power spectrum and phase spectrum, respectively. Statistical analysis was conducted to determine meaningful features. These features were sent into support vector machine (SVM) and multi-layer perception (MLP) classifiers to assess their capability in separating math and rest classes. Results indicated the highest classification accuracy of 98.4% for classifying good counters in math and rest state using the MLP method. Based on the majority of features selected for each EEG channel, discriminative brain areas were identified. Analyzing EEG signals proved that math calculation may have multiple influences on various parts of the brain. By comparing good counters’ brain activities to those in a resting state, prominent changes were observed in the F
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areas. However, O
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channels showed significant changes in the brain of bad counters compared to the resting state. Considering ECG signals also demonstrated that during math calculation the number of heart rates per minute surpasses the rest state. These alterations can occur due to cognitive abilities or emotional processes which were observed to be prominent in subjects who performed more accurate calculations.