To investigate whether stereo and plane visual shapes are processed in the same brain system, participants were instructed to discriminate whether two visual stimuli presented in sequence were identical and event-related potential (ERP) was recorded from their scalp. The first (S1) and the second stimuli (S2) were the same stereo shapes in condition 1, but were different in condition 3. They were the same plane shapes in condition 2, but different in condition 4. A negative component (N270) was recorded in condition 3 and 4, which showed the maximal amplitude in the right posterior scalp in condition 3 and in the anterior scalp in condition 4. A different cognition mechanism is involved in the processing of non-matched stereo and plane visual shapes.