This study explored a proposed conceptual scheme examining the relationship between perceived exertion, flow, and the attention strategies of association and dissociation. After establishing a maximal baseline, 60 rowers performed at 30%, 50%, and 75% of maximal workloads for 10 min on a rowing ergometer. Results revealed that as workload increased, attention shifted from dissociation to association. Flow also showed a change in endorsement of the 9 dimensions. We found a main effect for gender, but not for experience. Women exhibited higher global flow than did men during the 75% and maximal sessions. Results lend preliminary support for the proposed conceptual scheme in which perceived effort affects attention focus and flow experience. Applied recommendations for coaches and athletes are presented.