The subjective experience of allocating one's attentional resources among competing tasks is nearly universal, and most current models of cognition include a mechanism that performs this allocation; examples include the central executive system and the supervisory attentional system. Yet, the exact form that an executive system might take and even its necessity for cognition are controversial. Dual-task paradigms have commonly been used to investigate executive function. The few neuroimaging studies of these paradigms have yielded contradictory findings. Using functional MRI, we imaged brain function during two dual-task paradigms, each with a common auditory component task (NOUN task) but varying with respect to a visual component task (SPACE or FACE tasks). In each of the two dual-task paradigms, the results showed that the activated areas varied with the component tasks, that all of the areas activated during dual task performance were also activated during the component tasks, and that surplus activation within activated areas during DUAL conditions was parsimoniously accounted for by the addition of the second task. These findings suggest that executive processes may be mediated by interactions between anatomically and functionally distinct systems engaged in performance of component tasks, as opposed to an area or areas dedicated to a generic executive system. W orking memory refers to the cognitive capacity for maintenance and manipulation of information. The widely influential model of working memory proposed by Baddeley and Hitch (1) postulated that working memory was subdivided into contentspecific slave systems. The interplay of these slave systems, the visuo-spatial sketchpad and the articulatory loop, was thought to be regulated by a general-purpose, supramodal mechanism for resource allocation, the central executive, based on the supervisory attentional system originally proposed by Shallice (reviewed in ref.2). Other authors have questioned whether such supervisory systems are necessary components of cognitive models (e.g., refs. 3 and 4). Because the central executive system (CES) is thought to be crucial for coordination of concurrent processing, it has commonly been investigated by using dual-task paradigms in which two behavioral tasks, often with disparate sensory and cognitive processing, are performed concurrently (see, for example refs. 5-7). The few brain mapping studies of these paradigms have yielded contradictory findings (8-11).In the present study, we have used functional MRI to investigate brain activation during two dual-task paradigms. To test the hypothesis that the locations of activations during dual-task performance depended on the specific component tasks performed, we studied two dual-task paradigms. The first combined an auditory verbal categorization task (NOUN) and a visual mental rotation task (SPACE). The second combined the same auditory task with a different visual task involving object identification (FACE) rather than mental rotation. A demonstration that the same b...