Inhibition of return (IOR) is the finding that individuals are slower to return their attention to an object and/or location that has been previously cued (valid cue) as opposed to an object and/or location that has not been previously cued (invalid cue). However, whether this effect is primarily a result of inhibition to the cued object or to the cued spatial location has yet to be unequivocally determined. The current study addressed this issue by separately evaluating location-based and object-based IOR and comparing participant performance between conditions. The results of the current study indicate that IOR occurs when attention is focused on locations and facilitation occurs when attention is focused on objects.