It has been well documented that the spotlight of attention is intrinsically rhythmic and oscillates by discretely sampling either single or multiple objects. However, the neural site of attentional rhythms remains poorly understood. Considering the topography of visual cortical areas, we modulated the cortical distances of two gratings while fixing the corresponding retinal distance by setting the gratings on different sides (cortically far, Experiment 1) or on the same side (cortically near, Experiment 2) of the vertical median, to investigate the interhemispheric divide effect in attentional rhythms. The cue-target stimulus onset asynchrony (SOA) varied from 0.1 s to 1.08 s in 20-ms increments, allowing fluctuations below 50 Hz to be examined. The results showed that when the two stimuli were on opposite sides of the vertical meridian, attentional rhythms were observed at theta and alpha frequencies, consistent with the results reported in previous studies. However, when the two stimuli were located on the same side of the vertical meridian, attentional rhythms were not observed. This study indicates that attentional rhythms are modulated by cortical distance but not by physical distance.