Patients who show the "strategy application disorder" can show deficits restricted to situations requiring multitasking, but the precise neuroanatomical and cognitive correlates of this problem have been rarely investigated. In this study, 60 people with circumscribed cerebral lesions and 60 age- and IQ-matched controls were given a multitasking procedure which allowed consideration of the relative contributions of task learning and remembering, planning, plan-following and remembering one's actions to multitasking performance. Lesions to the left posterior cingulate and forceps major regions gave deficits on all measures except planning. Remembering task contingencies after a delay was also affected by lesions in the region of the left anterior cingulate, and rule-breaking and failures of task switching were additionally found in people with lesions affecting the medial and more polar aspects of Brodmann's areas 8, 9 and especially 10. Planning deficits were associated with lesions to the right dorsolateral prefrontal cortex (RDLPFC). A theory of the relationships between the cognitive constructs underpinning multitasking was tested using structural equation modelling. The results suggest that there are three primary constructs that support multitasking: retrospective memory, prospective memory, and planning, with the second two drawing upon the products of the first. It is tentatively suggested that the left anterior and posterior cingulates together play some part in the retrospective memory demands, while the prospective memory and planning components make demands on processes supported by the left areas 8, 9 and 10 and the RDLPFC respectively.