A dysfunction in the interaction between executive function and mood regulation has been proposed as the pathophysiology of depression. However few studies have investigated the alteration in brain systems related to executive control over emotional distraction in depression. To address this issue, 19 patients with major depressive disorder (MDD) and 20 healthy controls were scanned using functional magnetic resonance imaging. Participants performed an emotional oddball task in which infrequently presented circle targets required detection while sad and neutral pictures were irrelevant novel distractors. Hemodynamic responses were compared for targets, sad distractors, and for targets that followed sad or neutral distractors (Target-after-Sad and Target-after-Neutral). Patients with MDD revealed attenuated activation overall to targets in executive brain regions. MDD patients were also slower behaviorally in response to Target-after-Sad than Target-after-Neutral. Patients also revealed a reversed activation pattern from controls in the left anterior cingulate, insula, right inferior frontal gyrus (IFG), and bilateral middle frontal gyrus. Those patients who engaged the right IFG more during Target-after-Sad than Target-after-Neutral responded faster to targets, confirming a role of this region in coping with emotional distraction. The results provide direct evidence of the alteration in neural systems that interplay cognition with mood in MDD. (198 words) Keywords event-related fMRI; interaction of executive function and emotion; anterior cingulate cortex; inferior frontal cortex