Recent studies demonstrating the existence of phase-amplitude coupling (PAC) between the low frequency gastric signal (0.05 Hz) and high frequency brain alpha rhythm (10 Hz) in subjects at resting state has added measurable evidence to the growing research field of gastric-brain interactions (Richter, Babo-Rebelo, Schwartz, Tallon-Baudry, 2017). As this is a newly emerging area, the extent to which the state of the visceral signal affects the synchrony of gastric-brain coupling and its consequence on diverse cognitive functions has not yet been explored. Additionally, to this date there have not been any studies to understand the coupling through gastric and brain electrical signal recordings. In the first study of its kind, we analyzed simultaneous EEG and EGG (electroencephalogram and electrogastrogram) recordings of 8 healthy volunteer subjects during pre-prandial (at least 4 hours of fasting) and satiated (maximum of 1-hour post-meal) states, where the subjects were engaged in cognitive assessments for working memory and distractibility. The Kullback-Leibler Modulation Index was used to evaluate the coupling between the gastric and neural signals for each cognitive probe. The performance report resultant from the task paradigm was used to score the subjects’ cognitive ability during the two visceral states. We observed that the state of the visceral signal manipulated by feeding did not change the intensity of gastric-brain coupling. We found several significant negative correlations between the performance score (accuracy and consistency) on the cognitive paradigms and the gastric-brain coupling within the 8 participants. We conclude that one functional role of stomach and brain coupling is to redirect cognitive resources from the external environment (cognitive task paradigms) to the internal state (the gut’s influence on the brain).