Many neurophysiological studies give evidence for a matching system between action observation and imitation. We used functional MRI to investigate the effects of different instructions for observing identical stimuli of whole-body gymnastics movements. The imitative-like observation mode asked normal human participants to observe the sequence containing repetitive parts and to subsequently imagine the observed movements in the first-person perspective. The evaluative observation mode asked the participants to carefully observe and judge movement accuracy and consistency in the repetitive sequence. We hypothesized that the supplementary motor area would be specifically involved in performing the observational tasks. Results indicate that the SMA proper is generally activated during observation of whole-body gymnastic movements and shows pronounced activation in imitative-like observation mode. Pre-SMA activity can be differentially modulated by instructions related to the observation task.