This article reconceptualizes the psychological concept of " flow" as it pertains to media entertainment. Our goal is to advance flow theory in ways that highlight the necessity of reliable and valid operationalization. We posit flow as a discrete, energetically optimized, and gratifying experience resulting from a cognitive synchronization of specific attentional and reward networks under condition of balance between challenge and skill. We identify video-game play as a context in which flow is likely to occur, and where we can observe our neurophysiological conceptualization of flow using measurement techniques (functional magnetic resonance imaging [fMRI]) without disrupting the experiential state. After presenting preliminary evidence consistent with our synchronization theory of flow, we suggest ways to advance this research.