Successful feedback learning relies on the individual’s ability to consistently adjust behavior, based on repeated stimulus-response-outcome experiences, and ability to retrieve previously learned information from memory. The present study investigated the neuroanatomical bases of individual differences underlying two types of performance, acquisition and memory, during feedback based S-R learning, using voxel-based morphometry (VBM). Whole-brain structural magnetic resonance imaging (MRI, 3T) scans were obtained from healthy young subjects (N = 22: M/F = 4⁄18). Multiple regression analysis revealed that individual differences in learning rate were positively correlated with gray matter volume of the left superior parietal region, indicating that efficiency in acquisition may be associated with attentional control. The individual differences in memory rate were positively correlated with volume of the right posterior hippocampal region, which is known to be involved in formation of long-term memory. These results demonstrate a double dissociation between learning-acquisition and memory-performance.