Mathematics is based on highly abstract principles, or rules, of how to structure, process, and evaluate numerical information. If and how mathematical rules can be represented by single neurons, however, has remained elusive. We therefore recorded the activity of individual prefrontal cortex (PFC) neurons in rhesus monkeys required to switch flexibly between "greater than" and "less than" rules. The monkeys performed this task with different numerical quantities and generalized to set sizes that had not been presented previously, indicating that they had learned an abstract mathematical principle. The most prevalent activity recorded from randomly selected PFC neurons reflected the mathematical rules; purely sensory-and memory-related activity was almost absent. These data show that single PFC neurons have the capacity to represent flexible operations on most abstract numerical quantities. Our findings support PFC network models implementing specific "rule-coding" units that control the flow of information between segregated input, memory, and output layers. We speculate that these neuronal circuits in the monkey lateral PFC could readily have been adopted in the course of primate evolution for syntactic processing of numbers in formalized mathematical systems.mathematics | monkey | number | single cell I ntelligent behavior requires strategic processing of numbers and abstract quantity information in accordance with internally maintained goals. In many everyday situations, our decisions on quantities are guided by mathematical rules applied to them, and mathematical principles also play a major role in our scientifically and technologically advanced culture (1-5). Nonhuman primates can perform basic arithmetic tasks on a par with college students, however, suggesting an evolutionarily primitive system for nonverbal mathematical thinking shared by man and monkey (6).The semantic aspect of numerical quantity is represented by neurons in a frontoparietal cortical network, with the intraparietal sulcus (IPS) as the key node (7). Neurons in macaque IPS (8-10) and prefrontal cortex (PFC) (11-14) readily encode numerosities from visual displays and memorize them during delay periods. In humans, the detection of nonsymbolic numerosities and symbolic number information activates these sites in functional imaging studies (7,(15)(16)(17). Although the fundus of the IPS constitutes the first cortical site where quantities are extracted from sensory input, these quantities need to be processed further by integrating different sources of external and internal information to gain control over behavior. To that aim, numerical information from the IPS seems to be conveyed to the PFC, which operates on a higher hierarchy level (14).We thus hypothesized that neurons in the PFC are ideally positioned to implement abstract response strategies required for basic mathematical operations. First, the PFC is particularly engaged during the processing of arithmetic operations requiring mathematical rules in humans (18)(19)(20)(21)(22), ...