Subjects were required to perform perceptual tasks when stimuli were presented simultaneously in the auditory and tactile modalities and when they were presented in one of the modalities alone. The results indicated that when the demands on cognitive processes are small, auditory and tactile stimuli presented simultaneously can be processed as well as when stimuli are presented in only one modality. In a task which required a large amount of cognitive processing, it became difficult for subjects to maintain high levels of performance in both modalities and the distribution of attention became an important determinant of performance. The data were consistent with a theory that cognitive, but not perceptual, processing is disrupted when subjects have difficulty performing two perceptual tasks simultaneously.