The ability to switch between multiple tasks is central to flexible behavior. Although switching between tasks is readily accomplished, a well established consequence of task switching (TS) is behavioral slowing. The source of this switch cost and the contribution of cognitive control to its resolution remain highly controversial. Here, we tested whether proactive interference arising from memory places fundamental constraints on flexible performance, and whether prefrontal control processes contribute to overcoming these constraints. Event-related functional MRI indexed neural responses during TS. The contributions of cognitive control and interference were made theoretically explicit in a computational model of task performance. Model estimates of two levels of proactive interference, ''conceptual conflict'' and ''response conflict,'' produced distinct preparation-related profiles. Left ventrolateral prefrontal cortical activation paralleled model estimates of conceptual conflict, dissociating from that in left inferior parietal cortex, which paralleled model estimates of response conflict. These computationally informed neural measures specify retrieved conceptual representations as a source of conflict during TS and suggest that left ventrolateral prefrontal cortex resolves this conflict to facilitate flexible performance.cognitive control ͉ executive function ͉ memory ͉ prefrontal cortex ͉ task switching T he course of modern life is often interrupted by demands that do not await our disposition but must be addressed immediately. The ability to reconfigure our cognitive system to meet shifting task demands is evident and remarkable. A fundamental problem in the study of cognitive control is specification of the psychological and neural processes by which we achieve this flexibility and successfully switch tasks. Task switching (TS) is studied by comparing episodes in which subjects switch between two simple tasks to those in which they repeat the same task (1-5). In such comparisons, TS incurs slowing in response time (RT), termed a switch cost. As a window onto the mechanisms of flexible performance, considerable attention has focused on characterizing the source of the switch cost, although extant data have generated controversy rather than resolution (2, 4).Two classes of theory have framed the debate over TS costs. Reconfiguration theories posit time-consuming intentional control processes that initiate reconfiguration of the task set independent of the presentation of a target stimulus (6). From this perspective, the switch cost reflects the time consumed by these control processes, and their progress during a preparation interval yields preparation-related reductions in the switch cost. Alternatively, interference theories propose that switch costs are substantially or wholly attributable to conflict arising from memory due to the recent performance of a different task (2,7,8). From one such perspective, performance of a given task primes associations among available cues and task representations (2, ...