This study investigated event-related oscillations associated with a Simon task in 11 Parkinson's disease patients, 11 age-matched, and 11 young participants. During this task, participants respond faster when the relative spatial positions of stimulus and response match (no response conflict exists) than when they do not match (response conflict exists). An increased response conflict (increase in reaction times known as Simon effect) was found in elderly control and Parkinson's patients compared with young participants. Group and condition differences were found in the delta and theta frequency range, which may reflect that Parkinson's patients and matched controls use different cognitive strategies for stimulus-response processing than young controls and neurophysiological correlates of such strategy are deficient in patients compared with age-matched controls.