This article reviews neurocognitive evidence on second language (L2) processing at speech sound, word, and sentence levels. Hemodynamic (functional magnetic resonance imaging and positron emission tomography) data suggest that L2s are implemented in the same brain structures as the native language but with quantitative differences in the strength of activation that are modulated by age of L2 acquisition and L2 proficiency. Electrophysiological data show a more complex pattern of first and L2 similarities and differences, providing some, although not conclusive, evidence for qualitative differences between L1 and L2 syntactic processing.