Interaction with technology involves not only externally directed cognition, but also internally directed cognition. Although the information systems (IS) field has made a significant progress toward understanding of how individuals use technology, more emphasis has been given to goal-directed external activity that requires focused external attention and less or no emphasis on goal-directed internal activity called mind wandering. Drawing upon the emerging cognitive neuroscience literature, the current research investigates the relationships between self-regulation, mind wandering, and cognitive absorption. Specifically, we hypothesize there is a U-shape relationship between mind wandering and cognitive absorption. Based on a cross-sectional study of 323 individuals, the results reveal that the relationship between mind wandering and cognitive absorption is curve-linear. As mind wandering increases, cognitive absorption decreases to a certain point, after which, cognitive absorption increases as mind wandering increases. The results also show self-regulation has a significant effect on mind wandering and cognitive absorption.