Working memory is usually defined in cognitive psychology as a system devoted to the simultaneous processing and maintenance of information. However, although many models of working memory have been put forward during the last decades, they often leave underspecified the dynamic interplay between processing and storage. Moreover, the account of their interaction proposed by the most popular AD Baddeley and G. Hitch's (1974) multiple-component model is contradicted by facts, leaving unresolved one of the main issues of cognitive functioning. In this article, the author derive from the time-based resource-sharing model of working memory a mathematical function relating the cognitive load involved by concurrent processing to the amount of information that can be simultaneously maintained active in working memory. A meta-analysis from several experiments testing the effects of processing on storage corroborates the parameters of the predicted function, suggesting that it properly reflects the law relating the 2 functions of working memory.(PsycINFO Database Record (c) 2016 APA, all rights reserved)