Despite numerous studies on the neural basis of numerical processing, few studies have examined the neural substrates of one of the most basic numerical processing-number sequence recitation. The present study used fMRI to investigate neural substrates of number sequence recitation, focusing on the intraparietal sulcus (IPS) and perisylvian areas. This study used a 2 (number versus alphabet) x 2 (forward versus backward recitation) design. 12 Chinese undergraduates were asked to recite overtly but gently numerical and alphabetical sequences forward and backward. Results showed that, for both numerical and alphabetic sequences, the left IPS was activated when performing backward recitation, but not when performing forward recitation. In terms of perisylvian areas, all four tasks elicited activation in bilateral superior temporal gyrus and inferior frontal gyrus, but forward recitation elicited greater activation in the left posterior superior temporal gyrus than did backward recitation, whereas backward recitation elicited greater activation in the left inferior frontal gyrus than did forward recitation. These results suggest that forward recitation of numbers and the alphabet is typically based on verbal processing of numbers implemented in the perisylvian area, whereas backward recitation would likely require additional neural resources in the IPS.