Despite a growing body of neuroimaging data, little consensus has been reached regarding the neural correlates of temporal processing in humans. This paper presents a reanalysis of two previously published neuroimaging experiments, which used two different cognitive timing tasks and examined both sub-and supra-second intervals. By processing these data in an identical manner, this reanalysis allows valid comparison and contrasting across studies. Conjunction of these studies using inclusive masking reveals shared activity in right hemispheric dorsolateral and ventrolateral prefrontal cortex and anterior insula, supporting a general-purpose system for cognitive time measurement in the right hemispheric prefrontal cortex. Consideration of the patterns of activity in each dataset with respect to the others, and taking task characteristics into account, provides insight into the possible role of dorsolateral prefrontal cortex in working memory and of posterior parietal cortex and anterior cingulate in attentional processing during cognitive time measurement tasks. © 2006 Elsevier B.V. All rights reserved. Timing is crucial to both perception and action. In order to perform flexible, behaviourally relevant time measurement, several quite specific processes seem to be necessary (Staddon and Higa, 1999;Wearden, 1999;Gibbon, 1977). These include a time-varying process which changes at a regular rate, a working memory store which keeps track of this process within each interval measured, retrieval from a reference memory store containing information about prior experience, and a mechanism which can compare current working memory values to these standards. In addition, behavioural data (Casini and Ivry, 1999) strongly support the modulatory role of attention in time measurement. The presence of these five components in a neural clock system is widely accepted (Gibbon et al., 1984;Killeen and Fetterman, 1993;Staddon and Higa, 1999;Triesman, 1963), however, the anatomical loci of the various processes are much disputed.In a recent meta-analysis (Lewis and Miall, 2003b) of 34 neuroimaging datasets examining this topic, we found that tasks involving repetitive, continuous timing such as paced finger tapping, frequently draw upon a different network of brain regions * Corresponding author.E-mail address: plewis@liv.ac.uk (P.A. Lewis).from those involving discrete trials separated by inter-trial intervals. These results imply that continuous timing can be performed more or less automatically by a subsection of the motor system, while discrete timing requires more cognitively controlled processing, especially when the intervals measured are one second or longer, and draws on the right prefrontal and parietal cortices. When studies specifically investigating discrete timing are examined as a group, a pattern characterised by right hemispheric activity in the prefrontal and parietal cortices emerges