Maladaptive daydreaming has been recently identified as a mental disorder and significantly relates to high levels of attentional absorption. As a form of spontaneous and self-generated mental process, daydreaming can lead to the disintegration of attention from the immediate external environment. In extreme cases, patients may develop maladaptive daydreaming comorbid with dissociation, experiencing excessive and compulsive immersion into vivid and intricate fantasized daydreams, leading to intense emotional involvement and kinesthetic movements. The examination of dissociative alterations frequently occurs within the framework of complex cognitive processes. While dissociation may be a neurological and psychological dysfunction of integration, transient dissociative occurrences such as momentary dissociation may signify a dynamic interplay between attentional division and orientation within the sensory cortex. Furthermore, previous studies have recorded the interactivity of stimuli-driven attention with the positive-deflected wave 3 and the active suppression of distractor positivity related to the posterior-contralateral negative-deflected wave 2. In this context, during auditory and visual mismatch negativity related to the negative-deflected wave 1, the sensory cortex can interact with attentional orientation. Additionally, distractor positivity during task-relevant stimuli may play a crucial role in predicting momentary dissociation since sensory cortices share cerebral correlates with attentional fluctuations during mental imagery. The investigation of the associated attentional orientation can be extended to mindfulness. This article aims to review the neurophysiology of dissociative states, which may help develop a resolution for dissociative psychopathology.