Motivation is considered a crucial factor in determining emotion regulation choice (ER choice). Our previous study revealed that increased motivation led to a preference for distraction over reappraisal due to the narrowed attention, yet neural underpinnings supporting this phenomenon remain unclear. In this study, we used event-related potentials (ERPs) to investigate whether motivation influences ER choice by early attention processing (P2) or late resource engagement (LPP). EEG activities were recorded for the pictorial contexts varying in motivational intensity and direction, while participants (N=68) were required to decide which strategy from the two options they would use to regulate their emotions. Consistent with previous studies, the results indicated that individuals chose more distraction over reappraisal in high-withdrawal motivated contexts while a reversed pattern was observed in low-withdrawal motivated contexts. Moreover, high-intensity motivated emotional contexts result in enhanced P2 and LPP. Further analysis indicates that only frontal P2 and the early LPP mediate the effect of motivational intensity on ER choice. These findings suggest that heightened motivation leads to a preference for distraction over reappraisal during emotion regulation due to the greater occupation of attentional resources.