Temporal performance during rhythmic tapping to an auditory metronome is more accurate and precise than tapping to a visual metronome. This asymmetry, that has been well described in humans, is not present in some conditions such as deafness, where has been shown that the individuals performance is better in visual than in auditory modality. On the other hand, it is well known that the IQ (Intelligence Quotient) is highly correlated with working memory and other executive functions; however, there are few studies relating tapping performance to a metronome with the subjects’ cognitive abilities. Thus, the purpose of this study is to evaluate the timing performance during a synchronization-continuation tapping task (SCT) where subjects will tap in synchrony to a sensory metronome with a different modality (auditory or visual) and with a different dynamic property (static, short duration stimuli producing empty intervals vs. moving/dynamic stimuli producing filled intervals) and to correlate the temporal performance in the four versions of the SCT with the cognitive and neuropsychological skills. Twenty healthy human subjects (twenty to thirty-year-old) were assessment through neuropsychological tests. Furthermore, the subjects were performed the SCT with the four different metronome conditions. The preliminary results suggest better timing performance with static auditory than static visual metronomes during the SCT. Moreover, the visual dynamic condition produced a synchronization behavior that was nearly as accurate as in the auditory conditions. Furthermore, there was a significant correlation between the timing performance during the SCT and the working memory and IQ of the subjects. These results support the notion that visual timing improves when a moving visual stimulus is used to drive tapping performance, and that there is a relation between the cognitive skills and the timing abilities during rhythmic synchronization in human subjects.