The subjective experience of allocating one's attentional resources among c
ompeting tasks is nearly universal, and most current models of cognition in
clude a mechanism that performs this allocation; examples include the centr
al executive system and the supervisory attentional system. Yet, the exact
form that an executive system might take and even its necessity for cogniti
on are controversial. Dual-task paradigms have commonly been used to invest
igate executive function. The few neuroimaging studies of these paradigms h
ave yielded contradictory findings. Using functional MRI, we imaged brain f
unction during two dual-task paradigms, each with a common auditory compone
nt task (NOUN task) but varying with respect to a Visual component task (SP
ACE or FACE tasks). In each of the two dual-task paradigms, the results sho
wed that the activated areas varied with the component tasks, that all of t
he areas activated during dual task performance were also activated during
the component tasks, and that surplus activation within activated areas dur
ing DUAL conditions was parsimoniously accounted for by the addition of the
second task. These findings suggest that executive processes may be mediat
ed by interactions between anatomically and functionally distinct systems e
ngaged in performance of component tasks, as opposed to an area or areas de
dicated to a generic executive system.