P300 in dual-tasks has been reported to be distributed reciprocally ac
ross the tasks, i.e. larger P300 associated with one task implies smal
ler P300 associated with the other (Wickens et al., 1983; Sirevaag et
al., 1989). In these studies, however, the dual-task stimuli were eith
er presented simultaneously, precluding a direct, within-trial assessm
ent of relative magnitudes of P300, or they were separated by interval
s of 1 s or more, thereby minimizing overlap of the ERP epochs, but at
the cost of reduced competition for shared processing resources. The
present experiment used an inter-stimulus interval of 400 ms between t
he auditory (tones) and visual (colored LEDs) stimuli that defined the
dual-task and found that when deviant tones elicited a prominent audi
tory P300, they were followed by a greatly reduced P300 for the devian
t LED. The findings were interpreted from viewpoints that considered t
he effects of neural inhibition versus neural recovery cycles on the a
mplitude of P300.