Even though stimulus location is task irrelevant, reaction times are f
aster when the location of the stimulus corresponds with the location
of the response than when it does not. This phenomenon is called the S
imon effect. Most accounts of the Simon effect are based on the assump
tion that it arises from a conflict between the spatial code of the st
imulus and that of the response. In this paper a computational model o
f this hypothesis is presented. It provides a computationally explicit
mechanism of the Simon effect. Consistent with human performance, the
model provides reaction times that indicate both an advantage for the
ipsilateral, corresponding response (i.e., facilitation) and a disadv
antage of the contralateral, noncorresponding response (i.e., inhibiti
on). In addition, the model accounts for the fact that the size for th
e effect depends on task difficulty.