A large body of evidence shows that motor imagery and action execution behaviors result from overlapping neural substrates, even in the absence of overt movement during motor imagery. To date it is unclear how neural activations in motor imagery and execution compare for naturalistic whole-body movements, such as walking. Neuroimaging studies have not directly compared imagery and execution during dynamic walking movements. Here we recorded brain activation with mobile EEG during walking compared to during imagery of walking, with mental counting as a control condition. We asked 24 healthy participants to either walk six steps on a path, imagine taking six steps, or mentally count from one to six. We found beta and alpha power modulation during motor imagery resembling action execution patterns; a correspondence not found performing the control task of mental counting. Neural overlap occurred early in the execution and imagery walking actions, suggesting activation of shared action representations. Remarkably, a distinctive walking-related beta rebound occurred both during action execution and imagery at the end of the action suggesting that, like actual walking, motor imagery involves resetting or inhibition of motor processes. However, we also found that motor imagery elicits a distinct pattern of more distributed beta activity, especially at the beginning of the task. These results indicate that motor imagery and execution of naturalistic walking involve shared motor-cognitive activations, but that motor imagery requires additional cortical resources., Competing Interests: The authors declare that the research was conducted in the absence of any commercial or financial relationships that could be construed as a potential conflict of interest. The reviewer KW is currently organizing a Research Topic with the author MI. The author(s) declared that they were an editorial board member of Frontiers, at the time of submission. This had no impact on the peer review process and the final decision., (Copyright © 2024 Mustile, Kourtis, Edwards, Donaldson and Ietswaart.)