The ability to abstract principles or rules from direct experience allows b
ehaviour to extend beyond specific circumstances to general situations. For
example, we learn the 'rules' for restaurant dining from specific experien
ces and can then apply them in new restaurants. The use of such rules is th
ought to depend on the prefrontal cortex (PFC) because its damage often res
ults in difficulty in following rules(1). Here we explore its neural basis
by recording from single neurons in the PFC of monkeys trained to use two a
bstract rules. They were required to indicate whether two successively pres
ented pictures were the same or different depending on which rule was curre
ntly in effect. The monkeys performed this task with new pictures, thus sho
wing that they had learned two general principles that could be applied to
stimuli that they had not yet experienced. The most prevalent neuronal acti
vity observed in the PFC reflected the coding of these abstract rules.