Emotion regulation is a critical component of healthy development, yet few studies examine neural correlates of emotion regulation in childhood. In the present study, we assessed whether children's neurophysiological responses to salient and socially significant emotional distracters -emotional faces -were related to broader emotion regulation capacities. Emotion regulation was measured as attention performance following emotional distracters and as maternal report of child emotional dysregulation. Electroencephalography was recorded while participants (15 children aged 5-9) performed an attention task. Scalp-recorded event related potentials (ERPs) were time-locked to emotional distracters (fearful, sad, and neutral faces) and reflected a range of rapid attentional and face processing operations (P1, N1, N170, and Nc). P1 latencies were faster whereas N1 amplitudes were reduced to fearful compared to sad faces. Larger P1 and Nc amplitudes to fearful and sad faces were correlated with more effective emotion regulation. Results are discussed in terms of mechanisms in emotion regulation and the use of ERPs to detect early risk for psychopathology and inform intervention efforts. Keywords emotion regulation; emotional face processing; attention; neurophysiology Although there is no single agreed upon definition of emotion regulation, broadly speaking emotion regulation refers to the ability to monitor, evaluate, and modify the intensity and temporal dynamics of emotional reactions (Thompson, 1994). Among the core capacities that support emotion regulation is the ability to control attention in emotionally demanding contexts (Cole, Martin, & Dennis, 2004;Lewis, Lamm, Segalowitz, Stieben, & Zelazo, 2006b). For example, children who are emotionally distressed during a delay of gratification task, but who can shift attention away from a tempting prohibited item, are better able to comply, wait, and resist temptation (Cole, 1986;Putnam, Spritz, & Stifter, 2002), and show better parent-reported ability to manage negative emotions during adolescence (Shoda, Mischel, & Peake, 1990). Conversely, increased attention towards distracting negative or ambiguous emotional information has been associated with mood and anxiety problems (Compton, 2003;Derryberry & Reed, 2002) and may deplete the resources available for voluntary aspects of emotion regulation (Bishop, Duncan, Brett, & Lawrence, 2004;Hare, Tottenham, Davidson, Glover, & Casey, 2005; Kieras et al., 2000;Simpson et al., 2000). These findings are consistent with research showing that maturation of attention systems, which are highly interconnected with limbic and frontal motivational systems, support self and emotion regulation (Bush, Luu, & Posner, 2000;Derryberry & Rothbart, 1997;Posner & Rothbart, 2000).However, previous studies have only begun to address how attentional processing of emotional stimuli relates to complex regulatory capacities. For example, studies using scalp-recorded event related potentials (ERPs) show that increased neural activity during a...