The process and location of integration of information from different sensory modalities remains controversial. We used functional MRI to investigate the neural representation of cross-modal matching between tactile and visual shape information in eleven normal volunteers. During the scan, patterns of 2D shapes were presented both tactually and visually, simultaneously. Four different matching tasks were performed: tactile-tactile with eyes closed (TT), tactile-tactile with visual input (TTv), visual-visual with tactile input (VVt), and tactile-visual (TV). The TT task activated the contralateral primary sensorimotor area, and the postcentral gyrus, superior parietal lobules, anterior portion of the intraparietal sulcus, secondary somatosensory cortex, thalamus, dorsal premotor area, cerebellum, and supplementary motor area bilaterally, without occipital involvement. Visual matching activated the primary visual cortex and the lingual and fusiform gyri bilaterally. A cross-modal area was identified by subtracting TTv images from TV images, subtracting VVt images from TV images, and then determining common active areas. There was one discrete area that was active bilaterally; the posterior intraparietal sulcus close to the parieto-occipital sulcus. These data suggest that shape information from different sensory modalities may be integrated in the posterior intraparietal sulcus during tactile-visual matching tasks.