The aim of this fMRI study was to investigate and compare the neural mechanisms of selective attention during two different operationalizations of competition between task-relevant and task-irrelevant information: Stroop-incongruity and oddballs. For this purpose, we employed a Stroop-like oddball task in which subjects responded to the font size of presented word stimuli. Stroop-incongruity was created by (response-)incongruent word information while oddballs comprised low-frequency events in a task-irrelevant, unattended dimension. Thereby, in order to elucidate the influence of processing domain from which competition emanates, oddball conditions were created in two different attribute dimensions, color and word meaning. Either oddball condition was expected to evoke an orienting response, which participants would have to override in order to maintain adequate performance. Incongruent Stroop trials were expected to produce Stroop-interference so that subjects would have to override the predominant tendency to read and respond to word meaning. All competition conditions exhibited significantly prolonged reaction times compared to control trials, demonstrating that our experimental manipulation was indeed effective. fMRI data analyses delineated two discriminative components of competition: one component mainly related to motor preparation and another, primarily attentional component. Regarding the first, Stroop-interference increased activation mainly in regions implicated in motor control or response preparation. Regarding the second, Word-oddballs increased activation in a frontoparietal "attention network". Furthermore, Word-oddballs and Color-oddballs exhibited striking activation overlap mainly in prefrontal regions but also in posterior processing areas. Here, the data emphasized a prominent role of posterior lateral PFC in implementing top-down attentional control.