Bilateral ACC and right lateral frontal regions showed conflict-related increase in theta power under placebo, but not under alcohol (Table 1). The effect of beverage on conflict-related theta power was significant in the late time window in the left parietal region (F(1,19) = 5.7, p<0.05). Under alcohol, event-related theta power in the right ACC was negatively correlated with RTs to INCONG – the longer the RTs, the weaker theta (r = −0.65, p<0.005).