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The processes underlying perceptual decision making are diverse and typically engage a distributed network of brain areas. It is a particular challenge to establish a sensory-to-motor functional hierarchy in such networks. This is because single-cell recordings mainly study the nodes of decision networks in isolation but seldom simultaneously. Moreover, imaging methods, which allow simultaneously accessing information from overall networks, typically suffer from either the temporal or the spatial resolution necessary to establish a detailed functional hierarchy in terms of a sequential recruitment of areas during a decision process. Here we report a novel analytical approach to work around these latter limitations: using temporal differences in human fMRI activation profiles during a tactile discrimination task with immediate versus experimentally delayed behavioral responses, we could derive a linear functional gradient across task-related brain areas in terms of their relative dependence on sensory input versus motor output. The gradient was established by comparing peak latencies of activation between the two response conditions. The resulting time differences described a continuum that ranged from zero time difference, indicative for areas that process information related to the sensory input and, thus, are invariant to the response delay instruction, to time differences corresponding to the delayed response onset, thus indicating motor-related processing. Taken together with our previous findings (Li Hegner et al. []: Hum Brain Mapp 36:3339-3350), our results suggest that the anterior insula reflects the ultimate perceptual stage within the uncovered sensory-to-motor gradient, likely translating sensory information into a categorical abstract (non-motor) decision. Hum Brain Mapp 38:1172-1181, 2017. © 2016 Wiley Periodicals, Inc. [ABSTRACT FROM AUTHOR]