If object‐substitution masking (OSM) arises from mask representations replacing target representations, OSM should impede the formation of representations in visual short‐term memory (VSTM). We utilized event‐related potentials to examine the effect of OSM on target processing. An N2pc was observed on trials with delayed‐offset masks, indicating that focused attention was directed to the target. The sustained posterior contralateral negativity (SPCN), an index of VSTM storage, was observed in delayed‐offset trials only on trials with correct responses. This supports the hypothesis that inaccurate performance on delayed‐offset trials arises from a failure to encode the target in VSTM. On co‐termination trials, accuracy was high and neither the N2pc nor SPCN was observed. This indicates that, in the absence of masking, the task was accomplished by maintaining a diffuse attentional state that enabled the joint encoding of the potential target items.
