Rapid changes in the functional coupling of neural systems are widely considered key mechanisms for the integration and segregation of neural systems in cognition. We have previously reported increased coupling between left frontal and right parietal cortex during the mental rotation task (MRT). In this study, we use Steady State Visually Evoked Potential- Event Related Partial Coherence (SSVEP-ERPCOH) to investigate the relationship between such functional coupling and MRT performance. 22 right-handed males performed a sequential version of the MRT. Brain electrical activity was recorded from 64 scalp sites and the SSVEP elicited by a diffuse 13Hz visual fl icker superimposed over the visual fi elds. The correlations between SSVEPERPCOH and both mental rotation speed and accuracy were determined during the intake, hold and rotation components of the MRT. During intake, accuracy was negatively correlated with pre-frontal, frontal and central SSVEP-ERPCOH while speed was negatively correlated left temporal to prefrontal SSVEP-ERPCOH. In the hold component, both mental rotation speed and accuracy were positively correlated with right pre-frontal SSVEP-ERPCOH. In the subsequent rotate component, mental rotation accuracy was negatively correlated with SSVEP-ERPCOH between right parieto-occiptal and left fronto-central sites. By contrast, mental rotation speed was negatively correlated with SSVEP-ERPCOH between left temporal and prefrontal sites at this time. Our fi ndings suggest that MRT performance is correlated with dynamic changes in the functional coupling between a network of neural systems involving the parietal, left temporal, frontal and bilateral prefrontal cortex.