Excitatory and Inhibitory indexes measured by Transcranial Magnetic Stimulation (TMS) allow the investigation of neuronal transmission and plasticity of the primary motor cortex (M1). Various forms of local GABAergic activity in the human M1 can be examined using paired-pulse paradigms (Sasaki et al., 2021). Intracortical facilitation (ICF), a glutamate-mediated excitatory index, is contrasted with short-interval intracortical inhibition (SICI), an inhibitory index dependent on the GABAergic system (Rotenberg et al., 2014). Mirror neurons, which fire both during action observation and execution, constitute the neural substrate responsible for the translation of observed actions into our own motor code (Oztop, Kawato, & Arbib, 2006). This project aims to explore the association between SICI and ICF and the mirror neuron system, responsible for comprehending the actions of others.17 healthy, right-handed participants aged between 18 and 35 y.o. were stimulated by TMS. Motor evoked potentials (MEP) amplitude of the first dorsal interosseous (FDI) and abductor digiti minimi (ADM) muscles were recorded as a state marker of cortical excitability. ICF and SICI were recorded before and after the mirror neuron task (MNT). During the MNT participants viewed a video of hand movements involving the FDI and ADM. ANOVA analysis was performed using R 4.2.2.Our results demonstrate a significantly decreased effect of inhibition, measured by SICI, only in the FDI muscle activity. We hypothesize that the reason is reduction due to neuroplasticity response of the GABAergic system after observation of the mirror task, i.e., involvement of the GABAergic system in the functioning of mirror neurons.