In the psychological refractory period (PRP) paradigm, two unmasked targets are presented, each of which requires a speeded response. Response times to the second target (T2) are slowed when T2 is presented shortly after the first target (T1). Electrophysiological studies have previously shown that the P3 event-related potential component is not delayed during T2 response slowing in the PRP paradigm, but that the lateralized readiness potential is delayed, which suggests a bottleneck on response selection operations but not on stimulus identification. Recently, researchers (Arnell Duncan, 2002; Jolicoeur & Dell'Acqua, 1999) observed T2 response slowing in an encoding-speeded response (ESR) paradigm where T2 followed a masked T I that required identification but not a speeded response. T2 response slowing in the ESR paradigm is often indistinguishable from that in the PRP paradigm, prompting some researchers to postulate a common processing bottleneck for the two paradigms. With the use of the ESR paradigm, we observed T2 response slowing and, in contrast to the PRP paradigm, we also observed corresponding P3 delays. The results suggest that dissociable bottlenecks underlie the dual-task costs from the two paradigms.