Simon effects refer to the finding that choice-response latencies to a nonspatial aspect of a stimulus vary depending on the spatial correspondence between the stimulus position and the position of the correct response alternative. Recently, researchers have proposed an attention-coding account of Simon effects whereby the (irrelevant) stimulus spatial code involved in the generation of the effect is formed in the process of attentional orienting to the stimulus. This account predicts that if attentional orienting is unnecessary at stimulus onset, as when the stimulus appears at an attended location, Simon effects will not be observed. This prediction was tested by measurement of Simon effects in an attention-precuing task in which the stimulus was presented at attended and unattended locations. Significant Simon effects were observed independently of the focus of attention. This result was obtained over a large range of precue-target SOAs, and did not depend on whether central or peripheral precues were used to direct attention or on whether the relevant target dimension was color or form. Significant Simon effects were not observed when the precue-target SOA was 50 ms, irrespective of the other precue and task conditions. The data do not support the prediction of the attention-coding account and thus question the generality of the account in its current form. It is suggested that spatial and temporal uncertainties are important factors that influence the pattern of results, and that these factors must be incorporated into attention-coding models of the Simon effect.