Context: Emotion regulation is a set of processes responsible for controlling, evaluating and adjusting reactions to achieve a goal. Results derived from magnetic resonance imaging agreed on the involvement of frontal and limbic structures in this process. Findings using cognition and physiology interactions are still scarce but suggest a role of alpha rhythm in emotional induction and for theta in regulation., Objectives and Hypotheses: Our goal was to investigate alpha and theta rhythm during the reappraisal of aversive stimuli. We hypothesized that an implication of alpha rhythm in emotional induction only and an increase in prefrontal theta rhythm positively correlated with successful regulation., Method: Twenty-four healthy participants were recorded with 64 EEG electrodes while asked to watch or reappraise negative pictures passively. Theta and alpha rhythms were compared across maintain, decrease and increase regulation conditions, and a source localization estimated the generators., Results: Theta activity was consistently higher in the upregulation than in the maintenance condition (p = .04) for the entire control period, but mainly at the beginning of regulation (1-3 s) for low-theta and later (5-7 s) for high-theta. Moreover, our results confirm that a low-theta generator correlated with mainly the middle frontal gyrus and the anterior dorsal cingulate cortex during upregulation. Theta was sensitive to emotion upregulation, whereas the alpha oscillation was non-sensitive to emotion induction and regulation., Conclusion: Theta rhythm was involved explicitly in emotion upregulation processes that occur at a definite time during reappraisal, whereas the alpha rhythm was not altered by emotion induction and regulation., Competing Interests: Declaration of competing interest The authors have no conflict of interest to disclose. They report how they determined their sample size, all data exclusions, all manipulations, and all measures in the study. This study's design and its analysis were not pre-registered. Materials and analysis code for this study are available upon request. The data have not been used in prior published or in-press manuscripts. This research was funded by the neuroscience and cognition axis of the Centre de Recherche de l'Institut Universitaire en Santé Mentale de Montréal (project no 2018-1434) and by an undergraduate summer fellowship from IVADO-excellence research fund from APOGÉE Canada., (Copyright © 2023 Elsevier B.V. All rights reserved.)