This study investigates the question of whether the processing of complex anaphors require more cognitive effort than the processing of NP-anaphors. Complex anaphors refer to abstract objects which are not introduced as a noun phrase and bring about the creation of a new discourse referent. This creation is called “complexation process” (see also Consten et al. this volume). The paper describes ERP findings which provide converging support for the assumption that the cognitive cost of this complexation process is higher than the cognitive cost of processing NP-anaphors.