Cognitive flexibility hinges on a readiness to direct attention to novel events, and on an ability to change one's mental set to find new solutions for old problems. Human event-related potential (ERP) studies have described a brain 'orienting' response to discrete novel events, marked by a frontally distributed positive potential peaking 300-400 ms post-stimulus (P3a). This brain potential has been typically related to bottom-up processing of novel non-targets under a fixed task-set (i.e., press a button to coloured targets), but had never been related to top-down attention control in dual-task paradigms. In this study, 27 subjects had their ERPs measured while they performed a version of the Wisconsin card sorting test (WCST), a dual-task paradigm where the same feedback cue signalled unpredictable shifts to a new task set (i.e., from 'sort by colour' to 'sort by shape'). Feedback cues that directed a shift in the subject's mental set to a new task-set elicited frontally distributed P3a activity, thus suggesting a role of the P3a response system in task-set shifting. Feedback cues also evoked a longer latency positive potential (350-600 ms; P3b), that was larger the more task rules were held in memory. In line with current models of prefrontal function in the executive control of attention, this P3a/P3b response system appears to reflect the co-ordinated action of prefrontal and posterior association cortices during the switching and updating of task sets in working memory.