Reward-guided decision-making depends on a network of brain regions. Among these are the orbitofrontal and the anterior cingulate cortex. However, it is difficult to ascertain if these areas constitute anatomical and functional unities, and how these areas correspond between monkeys and humans. To address these questions we looked at connectivity profiles of these areas using resting-state functional MRI in 38 humans and 25 macaque monkeys. We sought brain regions in the macaque that resembled 10 human areas identified with decision making and brain regions in the human that resembled six macaque areas identified with decision making. We also used diffusion-weighted MRI to delineate key human orbital and medial frontal brain regions. We identified 21 different regions, many of which could be linked to particular aspects of reward-guided learning, valuation, and decision making, and in many cases we identified areas in the macaque with similar coupling profiles.orbitofrontal cortex | anterior cingulate cortex | decision making | resting state functional connectivity | comparative anatomy A s humans we make decisions by taking into account different types of information, weighing our options carefully, and eventually coming to a conclusion. We then learn from witnessing the outcome of our decisions. Human functional MRI (fMRI) has had a major impact on elucidating the neural networks mediating decision making and learning, but key insights can only be obtained in neural recording, stimulation, and focal lesion studies conducted in animal models, such as the macaque. Combining insights from human fMRI and animal studies is, however, not straightforward because there is uncertainty about basic issues, such as anatomical and functional correspondences between species (1). For example, although there are many reports of decision value-related activity in the human ventromedial prefrontal cortex (vmPFC) (2, 3), it is unclear whether they can be related to reports of reward-related activity either on the ventromedial surface of the frontal lobe (4, 5), in the adjacent medial orbitofrontal sulcus (6), or indeed to any macaque brain area. It is claimed that some areas implicated in rewardguided decision making and learning, such as parts of anterior cingulate cortex (ACC), are not found in macaques (7), but such theories have never been formally tested.In addition, there is uncertainty about the basic constituent components of decision-making and learning circuits. To return to the example of the vmPFC, although this region is often contrasted with similarly large subdivisions of the frontal cortex, such as the lateral orbitofrontal cortex (lOFC) and ACC (8), it is unclear whether, and if so how, it should be decomposed into further subdivisions. Moreover, there are sometimes fundamental disagreements about how brain areas contribute to decision making and learning. For example, it has been claimed both that the ACC does (9-11) and does not (12) contribute to reward-based decision making and that it is concerned with dist...