The widely accepted account of the distractor devaluation effect is based on attentional inhibition (Raymond et al., 2003; Fenske and Raymond, 2006; Raymond, 2009). In a typical study of the distractor devaluation effect, participants are asked to ignore distractor stimuli and to select target stimuli. In this situation, it appears that inhibitory processing is involved in the representation of the distractor stimuli, leading to the acquisition of a representational distractor code with an inhibitory status. This inhibitory status is activated and it is ultimately reflected in the subsequent preference rating of a distractor stimulus when it is next encountered. Three findings support this devaluation-by-inhibition account (Raymond, 2009). First, the distractor devaluation effect has been found in experimental paradigms that require participants to inhibit task-unrelated stimuli, such as the visual search (Raymond et al., 2005), negative priming (Goolsby et al., 2009a), and flanker tasks (Martiny-Huenger et al., 2014). Second, the magnitude of the distractor devaluation effect was proportional to the degree of the attentional inhibition, that is, greater attentional inhibition was required, hence more negative emotion was induced to the inhibited stimuli (Raymond et al., 2005). Third, the devaluation-by-inhibition account was also supported by an electrophysiological study (Kiss et al., 2007) as well by the aforementioned behavioral studies. These studies showed that the efficiency of the attentional selection of target stimuli, reflected in the timing of the N2pc component of event-related potentials, was associated with the negative evaluation of distractor stimuli (Kiss et al., 2007).