Purpose: This study was performed to search the relatively specific brain regions related to the semantic processing of Korean and English words on the one hand and the regions common to both on the other. Materials and Methods: Regional cerebral blood flow associated with different semantic tasks was examined using [150]H2O positron emission tomography in 13 healthy volunteers. The tasks consisted of semantic tasks for Korean words, semantic tasks for English words and control tasks using simple pictures. The regions specific and common to each language were identified by the relevant subtraction analysis using statistical parametric mapping. Results: Common to the semantic processing of both words, the activation site was observed in the fusiform gyrus, particularly the left side. In addition, activation of the left inferior temporal gyrus was found only in the semantic processing of English words. The regions specific to Korean words were observed in multiple areas, including the right primary auditory cortex; whereas the regions specific to English words were limited to the right posterior visual area. Conclusion- Internal phonological process is engaged in performing the visual semantic task for Korean words of the high proficiency, whereas visual scanning plays an important role in performing the task for English words of the low proficiency. (Korean J Nucl Med 200135:142-151)