The purpose of this study was to examine the neural bases of decision-making involved in online poker gambling (OPG). A total of 42 adult male volunteers were recruited. Twenty-two participants played online poker (‘OPG’ group), while the rest did not gamble at all (‘NG’ group). They completed the electronic version of the Iowa Gambling Task (IGT). Electroencephalography (EEG) signals were recorded during the IGT. EEG was used to assess event-related potentials (ERPs), which show how quickly neurons are activated in response to reward and punishment. Both groups showed a learning effect on the IGT. But the NG group learned and adopted a more favourable strategy quicker than the OPG group. Both groups showed ERPs for wins about 150–175 ms after receiving the reward. These ERPs were generated by the temporal and parietal lobes. The NG group showed additional neuronal activity in the occipital region. This study suggests that the OPG group may not show this additional processing because they are used to virtual environments.