The present study investigated brain mechanisms underlying the perception of illusory contours, using recordings of event-related potentials of the brain (ERPs) in right-handed individuals. Forty different stimuli were presented randomly 1600 times in foveal vision; twenty of them produced the perception of illusory contours of a Kanizsa square, the remaining were obtained rotating outwards the inducers and they did not produce any illusory percept. Half of them had white inducers on a black background and vice versa; half of them were symmetrical and the other half asymmetrical. In lateral occipital areas illusory percepts produced larger evoked responses starting as early as 145 ms post-stimulus with the N1 peak. ERP data did not provide evidence of right-sided lateralisation of the processes underlying illusory contours formation at sensory level, as suggested by some neuroimaging and neuropsychological studies. The two cerebral hemispheres were differently activated while the subjective patterns formation progressed through neural processing stages. Indeed, brain response to illusory contours was more pronounced in the left occipital area at N2 component level (about 250 ms post-stimulus) and at right parietal sites at the latency of P300 component. Both background luminance and stimulus symmetry interacted with illusory boundaries formation. Present results confirm the hypothesis that the integration of contours arises at early stages of visual processing and highlight the primary role of edges continuity and boundary alignment in illusory contours perception.