The anterior cingulate cortex (ACC) has been suggested as a monitoring center that is responsible for online detection of response conflicts. In this view, the conflict signal detected by the ACC is transmitted to other brain regions, such as the dorsal part of the lateral prefrontal cortex (lPFC), to increase the level of cognitive control. In this functional MRI (fMRI) study, we examined the conflict resolution that goes beyond online detection of response conflicts. Participants learned pseudoarithmetic problemsolving tasks that involve stimulus-response mapping rules with high or low conflicts. On half of the trials, participants had a preview of the upcoming operator that allowed advance preparation for the mapping rules. The preview significantly reduced the conflict effects on latency. During the preview, both the ACC and lPFC were activated in anticipation of conflict, and this anticipatory activation was highly predictive of the subsequent latency. These results suggest that the ACC and lPFC are responsible for both anticipatory preparation and online adjustment in response to conflicts. The results also confirm the roles of the lPFC and ACC in managing conflict during problem solving and extend these roles to include responding to anticipation of conflicts that may arise between incompatible stimulus-response mappings maintained in working memory during preparation.lateral prefrontal cortex ͉ preparation ͉ problem solving E ffective task execution requires a mixture of bottom-up and top-down control. Although it is preferable to stay focused on the task-relevant information, it is not efficient to constantly rely on executive mechanisms. Executive mechanisms take a substantial toll on working memory to maintain task-relevant information. Moreover, a strict top-down approach impedes flexible responses to unexpected, yet meaningful, events. In contrast, when stimulus-driven processing dominates, the course of action digresses constantly, interfering with goal-directed behavior.Cognitive neuroimaging and neuropsychology studies have consistently shown that the lateral prefrontal cortex (lPFC), especially its dorsal stream, and the anterior cingulate cortex (ACC) are critically active when participants are engaged in cognitively demanding tasks. Although there is a consensus that lPFC is responsible for executive functions, such as maintaining and manipulating task-relevant information, the role of the ACC in cognitive control, although generally accepted, is still controversial. Some theories have argued that the ACC detects conflicting response tendencies in the environment, and others have suggested that the ACC may respond to cognitive complexity more generally.The conflict-monitoring model (1) has proposed that the ACC monitors competing response tendencies elicited by stimuli. According to this model, the conflict signal detected by the ACC is transmitted to a high-level control mechanism such as the lPFC, thereby increasing the extent of conscious control (2). The response conflict may arise when th...