The parietal cortex of humans and other primates is known to be involved in spatial cognition and movement control and is important for visually guided behavior. Head-fixed macaque monkeys have long been used as experimental subjects in behavioral electrophysiology to investigate the parietal cortex function. The purpose of this study was to investigate whether a similar function can be found in the parietal cortex of head-fixed rats. We recorded single-unit activity within the parietal cortex of head-fixed rats trained in a delayed response task. There were two types of trials. The rats were required to lick a spout toward a visual cue (pro-licking) or lick the spout away from the cue (anti-licking) after a delay period. Comparison of neuronal activity during pro- and anti-licking enabled us to dissociate the sensory- and motor-related components of the neuronal activity. A high proportion of neurons in the posterior part of the parietal cortex was activated during the visual cue presentation and was selective to the location of the visual cue. On the other hand, a high proportion of neurons in the anterior part of the parietal cortex was activated during the licking and was selective to the lick direction. Interestingly, most of these neurons preferred licking in the ipsilateral direction of the recording hemisphere. The deviation of the direction of the tongue protrusion to one side is generally caused by the genioglossus muscle on the opposite side. Therefore, the activity pattern of these lick-direction-selective neurons can be interpreted as related to the activation of the MI cortex sending motor commands to the contralateral genioglossus muscle. Thus, we found both sensory and motor related neuronal activity within the rat parietal cortex during the performance of the delayed response task.