A standard experimental procedure was implemented with novel response requirements to assess the hypothesis that the Simon effect is attributable not to the irrelevant stimulus-response relationship, but to the congruence between stimulus attributes. The stimulus ensemble consisted of the words LEFT and RIGHT, one of which was presented on each trial to the left or right of a central fixation point. The distinctive feature of the task is that subjects were asked to respond, by laterally placed keys, whether or not the stimulus word was in accord (i. e., congruent) with its location on the display. Asking subjects to judge stimulus congruence directly enables the effect of congruence to be assessed, as well as independent estimates of the two irrelevant S-R relationships that apply in the task--that is, between the response location and (1) the stimulus location (the Simon effect) and (2) the stimulus word (the reverse Simon effect). Marked effects were obtained in all three cases. Stimulus congruence remains in contention as a factor in the explanation of the Simon effect, but the strong effects of irrelevant S-R factors suggest that a more comprehensive account of the Simon effect is needed. An explanation in terms of stimulus salience, based on an interactive activational model, is briefly discussed.