When a participant is asked to perform two tasks in alternation, their mean reaction times were slower than when they performed the same tasks repeatedly. This “shift cost” has been hypothesized to reflect the time course of a single central executive that exerts control over thought and actions in task shifting. This study attempted to test this hypothesis using dual-task methodology. Participants were asked to carry out both a subtracting task and a rule-shifting task simultaneously. The main interest is to examine the effect of dual task on the magnitude of shift cost. The results showed that performing a concurrent subtracting task significantly interfered with the shifting operation resulting in over-additive time cost for shifting of task set. We further suggest that such interference may arise from the competition between activations of various rules.