This paper reports a series of four experiments that established a negative compatibility effect (NCE) by which compatible distractors led to slower and less accurate target performance than did incompatible ones (Experiment 1). This effect is interpreted as an early perceptual effect that delays the attribution of visual attention over the target location in the compatible condition. This view predicted that the NCE should be observed only when attention has to be selectively attributed to the target location. In Experiments 2 and 3, this prediction was tested by manipulating the perceptual load in the display. High perceptual load displays are known to require selective attention (Lavie, 1995). Accordingly, reliable NCEs were observed when high-load displays were used. In contrast, reduced NCEs were found in displays that did not require selective attention. Experiment 4 established that the manifestation of the NCE was influenced by low-level visual cues, such as brightness and contrast. Overall, these experiments indicated that the NCE can be understood as an early perceptual effect, which arises from a conflict between the cues that guide the distribution of attention when the task requires selective attention.