The neural substrates of the dual working memory (WM) process were investigated using concurrent performance of auditory and visual n-back- WM tasks. Based on the pre-fMRI behavioral testing, a lettered 1-back WM paradigm was implemented for an fMRI examination of healthy volunteers who performed (1) auditory, (2) visual, and (3) simultaneous visual and auditory WM tasks. The behavioral performance, as measured by the reaction time, was deteriorated in the dual task condition compared to the single task condition. Group analysis of the fMRI data revealed that the majority of activation identified during each component task was concurrently activated in the dual task condition. However, several neural substrates such as left middle frontal gyrus, left superior parietal lobule, posterior aspect of right inferior temporal gyrus, and bilateral parahippocampal gyri were selectively activated during the dual WM task. These data suggest that new neural networks come into play to assist in the greater load placed on the WM with the incongruent stimulation modality, which may also have implications in crossmodal integrative processes.