Neuroimaging and neuropsychological studies have identified brain regions important for processing emotional information, but have only begun to determine those implicated in the regulation of emotional responses. Prior work in our lab has examined a cognitive form of emotion regulation known as reappraisal. Reappraisal can diminish negative affect by interpreting an evocative stimulus in unemotional terms. We found (SFN abstract VV-62, 2001) that reappraisal activated regions of lateral prefrontal cortex implicated in cognitive control and modulated activity in regions implicated in emotion processing. In the present study, we sought to compare reappraisal to two other means of cognitively processing: participants either reappraised each photo, held in held in mind a string of six letters while viewing each photo (WM), or judged the relative number of horizontal or vertical lines (LINES). The goals were to determine a) whether reappraisal relies on the same neurocognitive systems important for working mem...