In a parity judgment task, the ERPs at parietal electrode sites become more negative as more mental rotation has to be executed. This article provides a review of the empirical evidence regarding this amplitude modulation. More specifically, experiments are reported that validate both the functional relationship between mental rotation and the amplitude modulation as well as the temporal relationship both in single- and in dual-task situations. Additionally, ERP effects are reported in the psychological refractory period (PRP) paradigm with mental rotation as the second task. Finally, unresolved issues are discussed that, I hope, might stimulate future research.