The present review focuses on the utility of the amplitude
of P3 of as a measure of processing capacity and mental
workload. The paper starts with a brief outline of the
conceptual framework underlying the relationship between
P3 amplitude and task demands, and the cognitive task manipulations
that determine demands on capacity. P3 amplitude results
are then discussed on the basis of an extensive review
of the relevant literature. It is concluded that although
it has often been assumed that P3 amplitude depends on
the capacity for processing task relevant stimuli, the
utility of P3 amplitude as a sensitive and diagnostic measure
of processing capacity remains limited. The major factor
that prompts this conclusion is that the two principal
task variables that have been used to manipulate capacity
allocation, namely task difficulty and task emphasis, have
opposite effects on the amplitude of P3. I suggest that
this is because, in many tasks, an increase in difficulty
transforms the structure or actual content of the flow
of information in the processing systems, thereby interfering
with the very processes that underlie P3 generation. Finally,
in an attempt to theoretically integrate the results of
the reviewed studies, it is proposed that P3 amplitude
reflects activation of elements in a event-categorization
network that is controlled by the joint operation of attention
and working memory.