It seems that two lobes of the brain are primarily involved in concentration: the so-called executive center in the front of the brain "prefrontal cortex" and "parietal cortex" (toward the back of the brain).
New research shows it takes one part of the brain to start concentrating and another to be distracted. This discovery could help scientists develop better treatments for attention deficit disorder.
Scientists knew that paying attention involved multiple brain regions but they did not know how, because studies until now have examined one region at a time.
Concentration, attention, focus, involve thought. Thought outwardly directs itself creatively when uncontrolled, and with 5 a minute break ideally the ability to focus and refocus attention, concentration, lasts at best 20-40 minutes.
But focus and re-focus, attention and concentration, are aided by a network of nerve fibres within the brain stem, and because this despatches signals to other parts of the brain, the brain is capable of being stimulated for attention also by conscious attitude -i.e., focus of attention, concentration, increases by confident familiarity with, excited interest in, the task at hand -it becomes easier and quicker to focus and re-focus attention on the subject of your concentration.
http://www.usatoday.com/tech/science/discoveries/2007-03-29-brain-concentration_N.htm
http://www.disabled-world.com/artman/publish/brain-definitions.shtml