Event-related potentials (ERPs) were used to examine developmental differences between adults and 6-year-old children in the neural processes involved in an inhibitory control task. Twenty adults and 21 children completed a task that required them to selectively respond to target stimuli while inhibiting responses to equally salient non-target stimuli. Because this task had been previously studied using functional magnetic resonance imaging (fMRI), the relation between the fMRI and ERP findings was informally examined. The results indicate that latency and amplitude of the P3 differentiated the different types of trials. However, the pattern of event-related neural activity differed for adults and children. These results, which suggest that adults and children may be using different processes to perform this task, have implications for the interpretation of the previous fMRI findings.