Four experiments are reported that investigate whether images or reference frames are transformed during a mental rotation task. In all experiments a display of four identical letters (P1) was presented at either +90 degrees or -90 degrees from upright, and subjects had to decide whether the letters were normal or mirror-image reflections. A single letter (P2) was then presented 100 ms later in a variable orientation with the same task instructions. Reaction times to P2 were assessed to determine whether an image of P2 was rotated to upright or whether an internal reference frame was rotated into congruence with P2 from the orientation of P1. The results as a whole suggest that transformations of P2 can be initiated either relative to upright or relative to the orientation of P1. They further indicate that the probability of using each reference orientation can be changed by procedural variations. The findings are most parsimoniously interpreted as suggesting that mental rotation involves the transformation of reference frames rather than the transformation of template-like representations.