Modern methods for imaging the human brain, such as functional magnetic resonance imaging (fMRI) present a range of challenging statistical problems. In this paper, we first develop a large sample based test for between group comparisons and use it to determine the necessary sample size in order to obtain a target power via simulation under various alternatives for a given pre-specified significance level. Both testing and sample size calculations are particularly critical for neuroscientists who use these new techniques, since each subject is expensive to image.