We investigated the nature of event-related potential
(ERP) effects in a handedness recognition task requiring
mental rotation. Thirty subjects were tested with rotated
and sometimes reflected alphanumeric characters while ERPs
were recorded from 18 electrodes. On each trial, a cue
provided valid information about the angular displacement
of the following probe. This design allowed a distinction
between three processing episodes: evaluation of the difficulty
of the forthcoming task, preparation for the task, and
the mental rotation task itself. The three episodes were
accompanied by distinct ERP effects having distinct polarities,
a different rank order of amplitudes for different probe
orientations, and a different topography. These data confirm
previous findings showing that mental rotation is accompanied
by a parietal negativity. However, they also suggest that
the rotation-related negativity found after tilted stimuli
in standard mental rotation tasks is most likely overlapping
with another, simultaneously triggered ERP effect functionally
related to an evaluation of task difficulty.