It is widely assumed that supervisory or attentional control plays a role only in the preparatory reconfiguration of the mental system in task shifting. The well-known fact that residual shift costs are still present even after extensive preparation is usually attributed to passive mechanisms such as cross talk. The authors question this view and suggest that attentional control is also responsible for residual shift costs. The authors hypothesize that, under shift conditions, tasks are executed in a controlled mode to guarantee reliable performance. Consequently, the control of 2 task components should require more resources than the control of only 1. A series of 4 experiments with 2-component tasks was conducted to test this hypothesis. As expected, more residual shift costs were observed when 2 components rather than 1 varied across trials. Interference effects and sequential effects could not account for these results.

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