The anterior cingulate cortex (ACC) has been pointed out to play an important role in the cognitive process of selection underlying ''early selection'' of perceptually (visually or auditorily) and ''late selection'' of behaviorally relevant information. However, it is still unclear in cognitive process of selection that the ACC can be activated by somatosensory stimuli as perceptually relevant information. To determine whether the ACC is activated by ''early selection'' of somatosensory stimuli surely without effects of motor acts as behavior, eighteen normal subjects performed elaborately designed tasks of selection while receiving somatosensory stimuli on their toes of the right and left feet under three different conditions using functional magnetic resonance imaging (fMRI) at 1.5 T. ACC activation was observed to be 2.1 +/- 0.3% (mean +/- SE) in selection and finger movement as motor acts, and 1.3 +/- 0.3% in selection and counting (without motor acts), whereas there was no activation in non-selection. The present fMRI study demonstrates that the ACC is activated by ''early selection'' following somatosensory stimuli surely without subsequent motor acts.