Whether selective attention affects C1, the first (earliest) visual cortical component of the event-related potential (ERP), remains controversial. We used a cued, involuntary attention task requiring discrimination of targets under low and high levels of perceptual load to examine early attentional modulation in visual cortex. Potential confounds due to physical stimulus differences between load conditions and cue-target sensory interaction were minimized. An interaction between perceptual load and involuntary attention was observed for the P1m component (peak latency between 100 and 140 ms). Furthermore, the parieto-central C1 component (peak latency 80 ms) was modulated by attention, but only under the high-load condition. Thus, whereas attention typically modulates the later P1 component, attentional modulation of C1 is possible under optimal conditions. Specifically, a high perceptual load is necessary for eliciting this earliest attentional effect on cortical processing.