Previous research based on rodent models suggested that motor-related prefrontal areas mediate diverse functions including motor planning and cognitive functions such as decision-making, and also their flexible expression. However, whether neurons in these areas that mediate such functions are segregated populations or largely the same population are not clear. To address this question, in this study, we trained mice to perform distinct cognitive and motor task under head fixation while layer 2/3 (L2/3) neurons in the target area are imaged under multi-photon microscopy. In the cognitive task, the mice learned to the GO/NO-GO task based on auditory cues. In the motor task, the mice were required to use their forelimbs to displace a lever. Task-related neurons were then identified. Training resulted in clear dynamic changes of these task-related neurons. At the expert stage of the animals having mastered both tasks, there were neurons that were specific to either the cognitive task or the motor task only, with the latter outnumber the former. However, about a quarter of neurons are activated by both tasks, despite the distinct nature of the two tasks. These findings confirm the functional diversity of motor-related prefrontal neurons in motor and non-motor, cognitive tasks. (This work is supported by HKRGC grants 14115821, 14113522, 14112523 and CRF grant C4012-22G)