A factual statement describes what has happened, while a counterfactual statement makes contrary-to-fact affirmations, such as alternatives to events that occurred (e.g., If I had been more disciplined, I would have managed to turn the article in on time”). The purpose of the current research was to identify the effects of counterfactual formulation on matching behavior when counterfactual statements are produced in repeated occasions. Thirty-five university students participated, distributed at random into five groups that were exposed to the formulation of factual statements, counterfactual statements, free text, auditory interference or nothing. The results showed that the production of counterfactual statements improved performance in the task, while interference made it more difficult; results from the other conditions were not significant in this respect. This finding suggests that the production of counterfactual statements may enhance control by the elements of the task and that the abstraction of a rule may not be the critical variable responsible for the effects of the counterfactual production.