Phonological working memory can be defined as a set of mental processes that encode, store, maintain, manipulate, and retrieve auditory information. It is the foundation for other complex and higher cognitive functions, such as planning, task switching, logical and abstract reasoning, and language. Some evidence shows a relationship between the development of phonological working memory and further language acquisition and general fluid intelligence. Current neuroscience discusses the networks and brain regions that account for working memory. Working memory relies on a parietal-frontal network that is divided according to memory and attention. It has been hypothesized that the prefrontal cortex plays an important role in working memory tasks. Working memory is a relatively recent psychological discovery, and several authors suggest different theoretical models to explain it. Among the most important are those proposed by Alan Baddeley, Nelson Cowan, and Adele Diamond, which have been the most studied and implemented in attempts to test their hypotheses. Studying the neural basis of phonological working memory will help shed light on the organization and location of mnemonic and attentional functions in the brain. The present study comprised a meta-analysis of functional magnetic resonance imaging studies on phonological working memory that were published between 2000 and 2014. The results showed that one region in the temporal lobe and another region in the fronto-polar cortex were clustered intersections of phonological working memory, suggesting that these brains regions may account for sensorial memory and the central executive, respectively.