“…The second type is often referred to as ''frontal midline theta'' (Fm theta) because of its typical scalp topography. Fm theta has been observed during a large variety of tasks (for overviews, see Inanaga, 1998;Schacter, 1977) such as mental calculation (e.g., Asada, Fukuda, Tsunoda, Yamaguchi, & Tonoike, 1999;Sasaki, Tsujimoto, Nambu, Matsuzaki, & Kyuhou, 1994), working memory and learning (e.g., Gabriel, Sparenborg, & Stolar, 1986;Gevins, Smith, McEvoy, & Yu, 1997;Jensen & Tesche, 2002;Klimesch, Schack, & Sauseng, 2005;McEvoy, Pellouchoud, Smith, & Gevins, 2001;Onton, Delorme, & Makeig, 2005), error processing (Luu & Tucker, 2001;Luu, Tucker, Derryberry, Reed, & Poulsen, 2003;Luu, Tucker, & Makeig, 2004), and meditation (e.g., Aftanas & Golocheikine, 2001;Kubota et al, 2001). Therefore, Fm theta has been most often interpreted as a correlate of heightened mental effort and sustained attention required during a multitude of operations.…”