Occluding surfaces frequently obstruct the object of interest yet are easily dealt with by the visual system. Here, we test whether neural areas known to participate in motion perception and eye movements are regions that also process occluded motion. Functional magnetic resonance imaging (fMRI) was used to assess brain activation while subjects watched a moving ball become occluded. Areas activated during occluded motion included the intraparietal sulcus (IPS) as well as middle temporal (MT) regions analogous to monkey MT/MST. A second experiment showed that these results were not due to motor activity. These findings suggest that human cortical regions involved in perceiving occluded motion are similar to regions that process real motion and regions responsible for eye movements. The intraparietal sulcus may be involved in predicting the location of an unseen target for future hand or eye movements.