The present study attempted to determine the effect of a levels-of-processing manipulation on the incidence of false recall. In Experiment 1,participants engaged in either a vowel counting task or a concrete/abstract rating task; in Experiment 2, participants engaged in either a vowel counting task or a category sorting task. Results of both experiments demonstrated that participants who engaged in a deeper level of processing (i.e., concrete/abstract ratings or category sorting) recalled significantly more list items and critical lures. The present findings thus lend support to theories that attribute false memories to activation-based factors.The subject of false memories-memories for events that never occurred-has received a great deal of attention in the past few years. Roediger and McDermott (1995) discussed a long-ignored study conducted by Deese (1959) that provides a method that consistently produces false memories. Deese presented participants with a list ofwords that were associates of a single, nonpresented item. For example, participants were presented with a list of words that are the twelve most common associates to the word sleep, such as bed, rest, awake, tired, dream, wake, snooze, blanket, doze, slumber, snore, and nap, but the participants were never presented with the critical lure sleep. Results demonstrated that participants consistently recalled the critical lure from each list at a level comparable to the list items. Deese's study therefore provides a method by which false memories can be reliably produced. Numerous studies have since replicated Deese's findings and have found the paradigm to produce a robust false-memory effect (Anastasi, Rhodes, & Burns, 2000;Gallo, Roberts, & Seamon, 1997;Norman & Schacter, 1997; Payne, Elie, Blackwell, & Neuschatz, 1996;Payne, Neuschatz, Lampinen, & Lynn, 1997;Roediger & McDermott, 1995;Seamon, Luo, & Gallo, 1998). However, much ofthe current literature has focused on the boundary conditions sufficient for producing false memories but has ignored the underlying processes and theoretical factors involved in the creation of false memories.Underwood's (1965) implicit associative response (IAR) theory is the most often cited explanation for the falsememory phenomenon. Underwood proposed that when a word is presented during encoding, a participant may implicitly activate an associate of that word. For example,