Background & objective: Industrial development towards digital technologies has reduced the occupational exposure to high sound pressure levels. Meantime, exposure to low levels of annoying Low Frequency Noise (e.g. = LFN) had become a main concern. Since LFN may be experienced not only in working premises, but also in residential areas, offices, and control rooms, its effects on mental performance have been studied by many researches. This issue has been documented by world health organization. Present study reviewed articles published on the effects of low frequency noise on mental performance due to the controversial results obtained by different studies. Method: More than 90 papers published in national and international journals on mental efficiency, fatigue, and other health effects of low frequency noise and their influencing factors were reviewed. Results: Reviewing the published articles revealed that LFN at low levels increases the responding time and hampers speed of learning comparing with the same level of wide band noise. Low frequency noise reduces the mental performance in the tests where high attention and carefulness are demand. Conclusion: Low frequency noise has higher influencing risk in comparison with the reference noise and therefore, more attention should be paid to LFN in occupational exposure evaluations.