In numerous activities, humans need to attend to multiple sources of visual information at the same time. Although several recent studies support the evidence of this ability, the mechanism of multi-item attentional processing is still a matter of debate and has not been investigated much by previous computational models. Here, we present a neuro-computational model aiming to address specifically the question of how subjects attend to two items that deviate defined by feature and location. We simulate the experiment of Adamo et al. (2010) which required subjects to use two different attentional control sets, each a combination of color and location. The structure of our model is composed of two components “attention” and “decision-making”. The important aspect of our model is its dynamic equations that allow us to simulate the time course of processes at a neural level that occur during different stages until a decision is made. We analyze in detail the conditions under which our model matches the behavioral and EEG data from human subjects. Consistent with experimental findings, our model supports the hypothesis of attending to two control settings concurrently. In particular, our model proposes that initially, feature-based attention operates in parallel across the scene, and only in ongoing processing, a selection by the location takes place.