A numerical Fourier transform was made of the pincushion grid illusion and the spectral components orthogonal to the illusory lines were isolated. Their inverse transform creates a picture of the illusion. The spatial-frequency response of cortical, simple receptive field neurons similarly filters the grid. A complete set of these neurons thus approximates a two-dimensional Fourier analyzer. One cannot conclude, however, that the brain actually uses frequency-domain information to interpret visual images.