Previous studies looking at how Mind Wandering (MW) impacts performance in distinct Focused Attention (FA) systems, using the Attention Network Task (ANT), showed that the presence of pure MW thoughts did not impact the overall performance of ANT (alert, orienting and conflict) performance. However, it still remains unclear if the lack of interference of MW in the ANT, reported at the behavioral level, has a neurophysiological correspondence. We hypothesize that a distinct cortical processing may be required to meet attentional demands during MW. The objective of the present study was to test if, given similar levels of ANT performance, individuals predominantly focusing on MW or FA show distinct cortical processing. Thirty-three healthy participants underwent an EEG high-density acquisition while they were performing the ANT. MW was assessed following the ANT using an adapted version of the Resting State Questionnaire (ReSQ). The following ERP's were analyzed: pN1, pP1, P1, N1, pN, and P3. At the behavioral level, participants were slower and less accurate when responding to incongruent than to congruent targets (conflict effect), benefiting from the presentation of the double (alerting effect) and spatial (orienting effect) cues. Consistent with the behavioral data, ERP's waves were discriminative of distinct attentional effects. However, these results remained true irrespective of the MW condition, suggesting that MW imposed no additional cortical demand in alert, orienting, and conflict attention tasks.