Hemodynamic response to motor execution (ME) and motor imagery (MI) was investigated using functional near-infrared spectroscopy (fNIRS). We used a 31 channel fNIRS system which allows non-invasive monitoring of cerebral oxygenation changes induced by cortical activation. Sixteen healthy subjects (mean-age 24.5 yeas) were recruited and the changes in concentration of hemoglobin were examined during right and left hand finger tapping tasks and kinesthetic MI. To suppress the systemic physiological interference, we developed a preprocessing procedure which prevents over-activated reporting in NIRS-SPM. (...) In the condition of ME, more activation was observed in the anterior part of the motor cortex including the pre-motor and supplementary motor area (pre-motor and SMA), primary motor cortex (M1) and somatosensory motor cortex (SMC; t (15) > 2.27), however, in the condition of MI, more activation was found in the posterior part of motor cortex including SMC ( t (15) > 1.81), which is in line with previous observations with functional magnetic resonance imaging (fMRI). (shrink)