Cognitive control is required to regulate conflict. The conflict monitoring theory suggests that the dorsal anterior cingulate cortex (dACC) is involved in detecting response conflict and the dorsolateral prefrontal cortex (DLPFC) plays a critical role in regulating conflict. Recent studies, however, have suggested that rostral dACC (rdACC) responds to response conflict whereas caudal dACC (cdACC) is associated with perceptual conflict. Moreover, DLPFC has been engaged only in regulation of response conflict. A neural network involved in perceptual conflict, however, remains unclear. In this study, we used functional magnetic resonance imaging (fMRI) in an attempt to reveal monitor-controller networks corresponding to either perceptual conflict or response conflict. A version of the Stroop color matching task was used to manipulate perceptual conflict, response conflict was manipulated by an arrow. The results demonstrated that rdACC and DLPFC were engaged in response conflict whereas cdACC and the dorsal portion of premotor cortex (pre-PMd) were involved in perceptual conflict. Interestingly, the posterior parietal cortex (PPC) was activated by both types of conflict. Correlation analyses between behavioral conflict effects and neural responses demonstrated that rdACC and DLPFC were associated with response conflict whereas cdACC and pre-PMd were associated with perceptual conflict. PPC was not correlated with either perceptual conflict or response conflict. We suggest that cdACC and pre-PMd play critical roles in perceptual conflict processing, and this network is independent from the rdACC/DLPFC network for response conflict processing. We also discussed the function of PPC in conflict processing. (C) 2010 Elsevier Ireland Ltd. All rights reserved.