The present study describes a phasic event-related synchronization (ERS) in the gamma band (36-44 Hz) induced by the onset of probe visual stimuli. The experiment consisted of two experimental tasks with high and low memory-load in which a geometrical figure (S1) was held in memory for comparison with a subsequent stimulus (S2). In each task a Go-NoGo paradigm was used with a Same-Different discrimination task. The aim of the study was to examine the influence on 40-Hz ERS of stimulus type ('Same-Different') and of response (Go-NoGo) task as moderated by activation or effort level (high/low memory-load). The investigation was carried out in 27 women. The EEG was recorded from FP1, FP2, F3, F4, P3, P4, O1 and O2 scalp sites referenced to linked earlobes. As a manipulation check for activation level, we recorded heart rate (HR) during the S1-S2 period. A main peak of activity was found around 160 ms with a maximum at occipital sites. The amplitude of this peak was higher in the high memory-load as compared to the low memory-load condition. This difference was manifested mainly at F3 and O2 scalp sites. A larger 40-Hz peak at F3 was also found in the Go compared to the NoGo condition. No 40-Hz ERS differences between Same and Different trials were observed. The HR was found sensitive to the stimulus type showing a greater HR deceleration response to S2 for Same trials, as compared to Different ones. In parallel with 40-Hz ERS response, the HR deceleration was more pronounced for the high memory-load as compared to the low memory-load condition. The results indicate that the 40-Hz ERS is dependent upon both memory-load and motor responding. The influence of memory load on cognitive (Same-Different) and motor response (Go-NoGo) variables is discussed.