Attentional top-down effects are known to modulate responses when spatially directing attention within sensory modality. The directing of attention between sensory modality is less well understood. Here we present fMRI data using a Posner type attention paradigm between sensory areas (visual and somatosensory). We show that the visual, somatosensory and IPS regions are recruited during attention periods, with some of these areas modulated by degree of attention. Additional IPS regions were modulated strongly with attention recruitment. This paradigm presents top-down influence on cortical regions, allowing the study of the top-down influences of attention switching between sensory modalities.