The　visual　and　tactile　perceptual　integration　is　the　important　function　for　performing　recognition　of　the　object　characteristic　like　size　using　vision　information　and　tactile　sense　information　concurrently.　When　judging　an　object　simultaneously　using　vision　and　tactile　sense,　compatible　sensation　or　incompatible　sensation　is　between　visual　sensation　and　tactile　sensation.　In　order　to　clarify　the　difference　in　the　neural　substrates　for　compatible　sensation　and　incompatible　sensation　between　visual　sensation　and　tactile　sensation,　we　used　functional　Magnetic　Resonance　Imaging　(fMRI)　in　healthy　volunteer　11　persons　to　identified　human　brain　activation　through　cross-modal　matching　test　about　vision　and　tactile　sense.　The　results　suggested　that　BA1　provides　prompt　tactile　perception　information　and　BA3　provides　remote　tactile　perception　information　for　the　object　judgment;　Left　cerebellum　participates　to　complicated　cognitive　activity　more　compared　with　right　cerebellum;　Right　prefrontal　cortex　and　PreSMA　are　deeply　related　to　the　judgment　activities　of　a　complicated　repetition.　©2009　IEEE.