Mirror neurons in monkey premotor cortex of are active during the motor planning and the visual observation of actions. These neurons have recently received a vast amount of interest in cognitive neuroscience and have been discussed as potential basis of imitation learning and the understanding of actions. We present a model that explains visual properties of mirror neurons without a reconstruction of the three-dimensional structure of action and object. The proposed model is based on a small number of physiologically well-established principles. In addition, it postulates novel neural mechanisms for the integration of information about object and effector movement, which can he tested in electrophysiological experiments.