The found patterns of brain activations are partially in line with our hypotheses. Our speculation was that based on findings from EEG studies on motor imagery (i.e., Jeannerod, 2006) nearly same effects on EEG brain activity would occur in mental as well as in physical training of the Qigong technique Wu Qin Xi. Having a closer look at theta activity, a decrease in mental practice in the eyes-closed condition compared to physical training, and the remaining conditions was observed. Therefore, our results indicate different underlying cognitive and neurophysiological processes in mental and physical Wu Qin Xi Qigong training. We hypothesized that different attentional processes during mental and physical Wu Qin Xi Qigong training play an essential part that lead to the obtained brain activation patterns. In previous studies on Qigong meditation, frontal and central midline theta activity was associated with internalized attentional processes. For instance, frontal mid-line theta rhythm during the concentrative Qigong state compared to the state of mind reached by non-concentrative Qigong meditation was shown by Pan et al. (1994). In the same manner, Shim (2012) demonstrated frontal theta activity after Qigong meditation in experienced practitioners. In previous studies on Qigong meditation, spontaneous resting EEG was measured with eyes-open. Therefore, no comparison between eyes-open and eyes-closed resting state EEG after Qigong meditation was done although this might allow insights into the underlying attentional processes. For instance, recent studies revealed an association between theta power and switching of involuntary attention from internally directed attention specific to the eyes-closed state to externally directed attention specific to the eyes-open state (Boytsova and Danko, 2009). Specific for meditational states, Aftanas and Golocheikine (2001) demonstrated effects of eyes-open resting state, and eyes-closed resting state on EEG theta activity as a correlate for internalized attentional processes.