The term area 47m refers to a small oval area of orbital prefrontal cortex in the lateral orbital gyrus between area 47s caudally and area a47r rostrally. It is bounded medially by area 13l and laterally by area 47l. Defined in the human by multiple criteria, it is fMRI-activated in LANGUAGE-STORY, STORY-MATH, THEORY OF MIND-RANDOM, and FACES-SHAPES contrast tasks ( Glasser-2016 ). It is present in the macaque, where it is commonly referred to as area12m ( Ongur-2003 ). A significant structural feature of the area in the macaque is the small number of vertical fiber bundles. Other features that distinguish it from some adjacent areas are a dense horizontal plexus of fibers in the internal granular layer (IV) and a light inner band in the internal pyramidal layer (V). All are features revealed by myelin stain ( Carmichael-1994 ). As granular prefrontal cortex, It has no architectonic equivalent in the the rat ( Wallis-2012 ).