This study investigates the neural bases of two contrasting emotion regulation strategies—cognitive reappraisal and expressive suppression—using functional magnetic resonance imaging (fMRI). Seventeen women viewed 15-second neutral and negative films under four conditions: watching neutral films, watching negative films, reappraising negative films, and suppressing negative films. The results show that cognitive reappraisal, a cognitive strategy, led to early prefrontal cortical (PFC) responses, decreased negative emotion experience, and reduced amygdala and insular responses. Expressive suppression, a behavioral strategy, produced late PFC responses, decreased negative emotion behavior and experience, but increased amygdala and insular responses. These findings highlight the differential efficacy of reappraisal and suppression on emotional experience, facial behavior, and neural response, and the temporal dynamics of these strategies. The study suggests that the initial implementation of reappraisal strategies may influence subsequent neural, experiential, and behavioral indices of emotion over time, while expressive suppression may be effective in reducing negative emotion but at a cost of sustained physiological activation. These results have implications for understanding the neural mechanisms underlying emotion regulation and its potential therapeutic applications.This study investigates the neural bases of two contrasting emotion regulation strategies—cognitive reappraisal and expressive suppression—using functional magnetic resonance imaging (fMRI). Seventeen women viewed 15-second neutral and negative films under four conditions: watching neutral films, watching negative films, reappraising negative films, and suppressing negative films. The results show that cognitive reappraisal, a cognitive strategy, led to early prefrontal cortical (PFC) responses, decreased negative emotion experience, and reduced amygdala and insular responses. Expressive suppression, a behavioral strategy, produced late PFC responses, decreased negative emotion behavior and experience, but increased amygdala and insular responses. These findings highlight the differential efficacy of reappraisal and suppression on emotional experience, facial behavior, and neural response, and the temporal dynamics of these strategies. The study suggests that the initial implementation of reappraisal strategies may influence subsequent neural, experiential, and behavioral indices of emotion over time, while expressive suppression may be effective in reducing negative emotion but at a cost of sustained physiological activation. These results have implications for understanding the neural mechanisms underlying emotion regulation and its potential therapeutic applications.