The human putative mirror neuron system (MNS) is a key network hypothesized to play a role in many social cognitive and language-related abilities. This chapter begins by discussing basic findings on the mirror system, which encompasses motor-related brain regions that fire when an individual both performs and observes others perform actions. We then discuss how these shared action/observation regions are thought to underlie one's ability to understand others via simulation of their actions onto one's own motor representations. Finally, we conclude by noting how the frontal mirror region coincides with Broca's area, a language region in the brain, leading some to propose that the MNS may also play a role in language and gesture abilities.