Prepulse inhibition (PPI) is an automatic and pre-attentive sensorimotor gating process. Several studies have shown that advanced cognitive functions can modulate PPI. This study aimed to further elucidate the modulatory effect of attentional resource allocation on PPI. We examined the differences in PPI between high and low attentional loads. First, we verified that the adapted feature versus combination visual search paradigm could produce high and low perceptual load differences according to the task demands. Second, we measured the participants' task-unrelated PPI during the visual search task and found that the PPI in the high-load condition was significantly lower than that in the low-load condition. To further elucidate the role of attentional resources, we tested task-related PPI using a dual-task paradigm in which participants were instructed to complete a visual task with an auditory discrimination task. We found a result similar to that of the task-unrelated experiment. The participants in the high-load condition had less PPI than those in the low-load condition. Finally, we ruled out the possibility that the working memory load explains the modulation of PPI. In line with the theory of PPI modulation, these results suggest that allocating limited attentional resources to the prepulse modulates PPI. (PsycInfo Database Record (c) 2023 APA, all rights reserved).