Motor timing precision is believed to be influenced by the strength of phase-amplitude coupling between the alpha oscillation phase and beta activity power(ABC). While the accuracy and precision of time estimation and the precise timing of motor behavior are closely linked to overall cognitive function, the relationship between timing ability and theta-gamma coupling(TGC), which plays a crucial role in various cognitive processes, remains unclear. We hypothesized that TGC would reflect the accuracy of timing mechanisms, while ABC would serve as an indicator of temporal regularity. A total of twenty-nine participants took part in the experiment, engaging in motor timing tasks while their electroencephalographic and electromyographic activities were simultaneously recorded. The results indicate the presence of both ABC and TGC during the motor timing task. TGC was significantly correlated with the timing accuracy of self-generated time intervals but not with their temporal regularity. However, there was no correlation between ABC and either the accuracy or regularity of self-generated time intervals. We propose that TGC during motor timing task is linked to cognitive processes such as executive function, which enable the maintenance of attention, retention of goals and information, inhibition of immediate responses, resistance to distraction, tolerance of frustration, consideration of behavioral consequences, reflection on past experiences, and planning for the future. FundingThis research was supported by a grant of the Korea Health Technology R&D Project through the Korea Health Industry Development Institute (KHIDI), funded by the Ministry of Health & Welfare, Republic of Korea (grant number : HI14C1234).