A repetition-suppression functional magnetic resonance imaging paradigm was used to explore the neuroanatomical substrates of processing two types of acoustic variation—speaker and accent—during spoken sentence comprehension. Recordings were made for two speakers and two accents: Standard Dutch and a novel accent of Dutch. Each speaker produced sentences in both accents. Participants listened to two sentences presented in quick succession while their haemodynamic responses were recorded in an MR scanner. The first sentence was spoken in Standard Dutch; the second was spoken by the same or a different speaker and produced in Standard Dutch or in the artificial accent. This design made it possible to identify neural responses to a switch in speaker and accent independently. A switch in accent was associated with activations in predominantly left-lateralized areas including posterior temporal regions, including superior temporal gyrus, planum temporale (PT), and supramarginal gyrus, as well as in frontal regions, including left pars opercularis of the inferior frontal gyrus (IFG). A switch in speaker recruited a predominantly right-lateralized network, including middle frontal gyrus and prenuneus. It is concluded that posterior temporal areas, including PT, and frontal areas, including IFG, are involved in processing accent variation in spoken sentence comprehension