error is therefore followed by an error-correcting response, which elicits conflict between the error and the error-correcting correct response (Gratton, Coles, Sirevaag, Eriksen, & Donchin, 1988; Rabbitt, 1981; Yeung et al., 2004). From this point of view, errors are simply trials on which response conflict crosses some threshold. The conflict monitoring theory identifies the ACC as the neural seat of conflict monitoring. In support of this, neuroimaging studies show that the ACC is activate not only following errors, but also on correct trials that are incongruent and elicited high response conflict (Bench et al., 1993; Botvinick, Nystrom, Fissell, Carter, & Cohen, 1999; Carter et al., 1998; Carter et al., 2000; MacDonald, Cohen, Stenger, & Carter, 2000; Pardo, Pardo, Janer, & Raichle, 1990).