To study the number cognition process, we recorded event-related potentials (ERPs) in 14 subjects when they were indicating whether a number pair was the same or not. The two numbers given in sequence were either the same (condition 1) or different (condition 2). After 270 ms following the onset of the second stimulus in condition 2, a negative component N270 was recorded on the scalp with the most negative amplitude at the central and occipital areas. Hemispheric asymmetry was not observed in the potential. This negative component is considered to reflect the mismatching process for numbers in the brain.