This review discusses the roles of the anterior cingulate cortex (ACC) and medial prefrontal cortex (mPFC) in emotional processing, particularly in the context of negative emotions like fear and anxiety. Traditionally, these regions were thought to be divided into dorsal-caudal "cognitive" and ventral-rostral "affective" subdivisions. However, recent research suggests that both subdivisions contribute to emotional processing. The dorsal ACC/mPFC is involved in appraisal and expression of negative emotions, while the ventral ACC/mPFC plays a regulatory role in limbic regions involved in emotional responses. This framework is consistent with data on other emotions. The study examines fear conditioning and extinction in humans, highlighting the involvement of the dorsal ACC/mPFC in fear responses and the ventral ACC/mPFC in fear inhibition. It also explores emotional conflict regulation, showing that the dorsal ACC/mPFC is involved in detecting emotional conflict, while the ventral ACC/mPFC is involved in regulating it. Reappraisal, a cognitive strategy for emotion regulation, is associated with activation in the dorsal ACC/mPFC. The review also discusses the functional connectivity between the ACC/mPFC and other brain regions, such as the amygdala, and how these connections support emotional processing and regulation. The study finds that the dorsal ACC/mPFC is involved in threat appraisal and expression, while the ventral ACC/mPFC is involved in regulating emotional responses. These findings suggest a dorso-ventral distinction in the processing of negative emotions, with the dorsal regions involved in appraisal and expression, and the ventral regions involved in regulation. The review also addresses the role of the ACC/mPFC in other emotions, including positive emotions, and highlights the importance of these regions in both emotional processing and cognitive functions. The study concludes that the ACC/mPFC plays a key role in emotional regulation and that their functional subdivisions are relevant to a wide range of emotional processes.This review discusses the roles of the anterior cingulate cortex (ACC) and medial prefrontal cortex (mPFC) in emotional processing, particularly in the context of negative emotions like fear and anxiety. Traditionally, these regions were thought to be divided into dorsal-caudal "cognitive" and ventral-rostral "affective" subdivisions. However, recent research suggests that both subdivisions contribute to emotional processing. The dorsal ACC/mPFC is involved in appraisal and expression of negative emotions, while the ventral ACC/mPFC plays a regulatory role in limbic regions involved in emotional responses. This framework is consistent with data on other emotions. The study examines fear conditioning and extinction in humans, highlighting the involvement of the dorsal ACC/mPFC in fear responses and the ventral ACC/mPFC in fear inhibition. It also explores emotional conflict regulation, showing that the dorsal ACC/mPFC is involved in detecting emotional conflict, while the ventral ACC/mPFC is involved in regulating it. Reappraisal, a cognitive strategy for emotion regulation, is associated with activation in the dorsal ACC/mPFC. The review also discusses the functional connectivity between the ACC/mPFC and other brain regions, such as the amygdala, and how these connections support emotional processing and regulation. The study finds that the dorsal ACC/mPFC is involved in threat appraisal and expression, while the ventral ACC/mPFC is involved in regulating emotional responses. These findings suggest a dorso-ventral distinction in the processing of negative emotions, with the dorsal regions involved in appraisal and expression, and the ventral regions involved in regulation. The review also addresses the role of the ACC/mPFC in other emotions, including positive emotions, and highlights the importance of these regions in both emotional processing and cognitive functions. The study concludes that the ACC/mPFC plays a key role in emotional regulation and that their functional subdivisions are relevant to a wide range of emotional processes.