We found that a moderate fraction of ACC and FEF units synchronized to theta LFP activity at distant sites (FEF and ACC, respectively) more strongly during the working memory delay than during the predelay baseline period (see Figs 5 and 6). This increase was particularly prominent for contraversive memory locations, indicating that interareal spike-LFP synchronization carried top-down information similar to previous reports1532. These observations suggest that theta phases measured in LFP activity in the ACC and in the FEF during the delay period can be conceived of as a direct measure of coordination of spiking activity in the local circuits16. Theta phase indexed the spike-LFP synchronization from ACC to FEF and from FEF to ACC during retention of target locations. We speculate that this reciprocal interaction indexes the exchange of area-specific information. For example, FEF spikes carry location-specific information about contralateral targets that could be conveyed to ACC circuits. ACC neurons typically containing spatially tuned targets only when those targets are linked to outcomes for top-down controlled behaviour such as reward or attentional control demands3940. A linkage to these representations