Sensory evaluation (SE) of food attributes involves various levels of cognitive functions, yet not much has been studied about its neural basis. Using multi-channel functional near-infrared spectroscopy (fNIRS), we examined the activation of the anterior portion of the lateral prefrontal cortex (LPFC) of 12 healthy volunteers during the SE of tea samples. The experimental task used corresponded to the early phase of the same-different test, and required subjects to attentively taste tea samples and memorize their flavors. To isolate activation associated with the cognitive functions involved in the task, we contrasted the results with those achieved by a control (Ctl) task during which subjects held familiar tea samples in their mouths without actively evaluating their flavor. We probabilistically registered the fNIRS data to the Montreal Neurological Institute standard brain space to examine the results as they correspond with other published neuroimaging studies. We found significant activation in the left LPFC and in the right inferior frontal gyrus. The activation pattern was consistent with earlier studies on encoding of other sensory stimuli, with cortical regions supposed to be involved in semantic and perceptual processing. This research makes a start on characterizing the cognitive process employed during SE from the neuroimaging perspective.