Toward materializing the recently identified potential of cognitive neuroscience for IS research (Dimoka, Pavlou and Davis 2007), this paper demonstrates how functional neuroimaging tools can enhance our understanding of IS theories. Specifically, this study aims to uncover the neural mechanisms that underlie technology adoption by identifying the brain areas activated when users interact with websites that differ on their level of usefulness and ease of use. Besides localizing the neural correlates of the TAM constructs, this study helps understand their nature and dimensionality, as well as uncover hidden processes associated with intentions to use a system. The study also identifies certain technological antecedents of the TAM constructs, and shows that the brain activations associated with perceived usefulness and perceived ease of use predict selfreported intentions to use a system. The paper concludes by discussing the study’s implications for underscoring the potential of functional neuroimaging for IS research and the TAM literature.