is the only region showing differential theta to conflict, suggesting that it additionally contributes to response control. Alcohol decreases theta in ACC to high-conflict INCONG stimuli during motor preparation which correlates negatively with reaction times. Longer RTs are associated with decreased theta power under alcohol, indicating that alcohol impairs ACC’s role in response preparation and execution under conflict conditions. 5) Results were pooled across both genders since men and women did not differ on any of the measures, in agreement with our previous fMRI study with the same task [31]. Overall, these results indicate that event-related theta power is reduced by moderate alcohol intoxication in ACC and fronto-parietal regions during conflict processing. Selective vulnerability of the top-down executive functions to alcohol may result in reduced self-restraint and propensity of engaging in continued or heavy drinking.