The parieto-frontal integration theory (P-FIT) nominates several areas distributed throughout the brain as relevant for intelligence. This theory was derived from previously published studies using a variety of both imaging methods and tests of cognitive ability. Here we test this theory in a new sample of young healthy adults (N = 100) using a psychometric battery tapping fluid, crystallized, and spatial intelligence factors. High resolution structural MRI scans (3T) were obtained and analyzed with Voxel-based Morphometry (VBM). The main findings are consistent with the P-FIT, supporting the view that general intelligence (g) involves multiple cortical areas throughout the brain. Key regions include the dorsolateral prefrontal cortex, Broca's and Wernicke's areas, the somato-sensory association cortex, and the visual association cortex. Further, estimates of crystallized and spatial intelligence with g statistically removed, still share several brain areas with general intelligence, but also show some degree of uniqueness. (Contains 6 figures and 6 tables.)