Imaging has revealed that brain activation of verbs with verifiable products (‘throw, kick’) activate language areas as well as the motor cortex responsible for the performance of the action described. An exploratory comparison of eye related verbs with no verifiable products (‘observe’) to mouth related verbs with verifiable products (‘shout’) has revealed a similar activation pattern. Thus in order to further study mental action verbs with no verifiable products, the present two-part study used words that were suitable across two modalities (e.g. you can ‘perceive’ both through vision and audition) and compare them to themselves under differing contexts of auditory and visual verbs so as to eliminate any word characteristics differences, as well as explored the two modalities directly. The primary purpose was to delineate whether associative learning or the mirror systems theory might better account for the acquisition of this unique subclass of verbs. Results suggest that Mirror systems theory more likely accounts for the observed cognitive processing differences between the two verbs. Keywords: Verbs, language, Event-related potentials, abstract, associative learning theory, mirror systems theory.