Imagery of sensations and attention to them are mental operations that have similarities but differ in function. Imagery generates internal sensory representations while attention prioritizes external or internal signals. This distinction is less clear in certain sensory systems such as the somatosensory system. Our study aimed to explore neural activity changes induced by tactile imagery (TI) and tactile attention (TA). Given the established facilitatory effect of TI on somatosensory processing, our study also aimed to investigate the effects of TA on somatosensory processing.Ten participants were selected to undergo T1-weighted MRI scans and engage in an experiment utilizing a 128-channel EEG system. During the experimental session, participants were instructed to engage in the TI and TA tasks with or without short mechanical tactile stimulation.We examined the spatial properties of the mu-rhythm event-related desynchronization (ERD) and the alterations in somatosensory evoked potentials (SEPs) in response to tactile stimulation, while participants engaged in the TI and TA tasks. Our study revealed consistent spatial localization of the mu-rhythm ERD across both the TI and TA tasks, with TA significantly enhancing the ERD. Furthermore, our findings revealed distinct impacts of imagery and attention on SEPs. TI facilitated the initial phases (P100, P200) of the responses to somatosensory inputs whereas TA potentiated the later stages (P300, P600). These results underscore the differential modulatory effects of TI and TA on neural activity patterns, shedding light on the dynamic interplay between cognitive processes and sensory perception.The study was supported by RSF grant №21-75-30024.