The neuronal network involved in a precise type of calculation procedure, m
ental subtraction, was investigated by means of functional magnetic resonan
ce imaging. Two tasks were used requiring covert production of numbers: (1)
with calculation; (2) without calculation. During the first task, activati
on was observed in the left dorsolateral prefrontal and premotor cortices,
in Broca's area and bilaterally in the inferior parietal cortex. During the
second task, activation was mainly observed in Broca's area and to a less
extent in the left prefrontal and premotor cortices. Statistical comparison
of data in the two situations revealed that the procedure of mental subtra
ction is mediated by a distributed system which includes predominantly the
left dorsolateral prefrontal cortex and the inferior parietal cortex bilate
rally. (C) 1999 Elsevier Science Ireland Ltd. All rights reserved.