Although　addition　and　subtraction　are　the　basic　operations,　in　the　view　of　information　processing,　consensus　on　the　relationship　between　them　has　not　yet　achieved.　This　study　aimed　to　understand　the　common　points　and　differences　as　well　as　the　underlying　neural　substrates　between　addition　and　subtraction　through　the　analysis　on　the　data　derived　from　magnetic　resonance　imaging　measurement.　Three　kinds　of　tasks:　addition　task　(AT),　subtraction　task　(ST)　and　memory　task　(MT)　were　solved　by　seventeen　adults.　Our　results　revealed　that　simple　addition　also　induced　the　activation　in　intraparietal　sulcus　(IPS);　activation　in　hippocampal　areas　responsible　for　retrieval　was　discovered　during　subtraction　calculation;　subtraction　showed　stronger　activation　in　Broca＇s　Area　when　compared　with　addition.　The　findings　suggest　that　calculation　strategy　is　not　the　key　point　for　distinguishing　addition　and　subtraction,　the　activation　in　Broca＇s　Area　indicates　the　differences　between　the　two　operations　may　concern　grammar　and　language　expression.　©　Springer　International　Publishing　2013.