In this paper we discuss recent neuroimaging evidence on three issues: (1) whether the same "language" areas are used to process a second language (L2) as the first language (L1) (2) the extent to which this depends on age of acquisition and (3) to the extent that the same areas of the brain are used, are they used in the same way? The results examined here are in general consistent with the hypothesis that the same areas of the brain are in general used for both languages, even for relatively low proficiency speakers. On the other hand, it appears that these areas are not necessarily employed as efficiently in L2, even for languages learned early in life. This may show up as a shift to the overuse of one part of the L1 processing system and an underuse of another.