Previous investigations have shown that the perception of socially relevant facial expressions, indicating someone else's intention to communicate (e.g., smiling), correlate with increased activity in zygomaticus major muscle regardless of whether the facial expressions seen are directed towards the human observer or toward someone else (Mojzisch et al., 2006). These spontaneous, involuntary reactions have been described as facial mimicry and seem to be of considerable importance for successful interpersonal communication. We investigated whether specific neural substrates underlie these responses by performing a finite impulse response (FIR) analysis of an experiment using functional magnetic resonance imaging (fMRI) to investigate the perception of socially relevant facial expressions (Schilbach et al., 2006). This analysis demonstrates that differential neural activity can be detected relative to the FIR time window in which facial mimicry occurs. The neural network found includes but extends beyond classical motor regions (face motor area) recruiting brain regions known to be involved in social cognition. This network is proposed to subserve the integration of emotional and action-related processes as part of a pre-reflective, embodied reaction to the perception of socially relevant facial expressions as well as a reflective representation of self and other.