<p>The neuronal mechanisms by which the brain flexibly transforms perceived numerical values into corresponding numbers of self-generated actions remain poorly understood. Here, we investigated this sensorimotor transformation process in the parietal cortex of two male rhesus macaques performing a manual counting task. Monkeys viewed visual numerical cues and produced a corresponding number of hand movements. Single-neuron recordings from the ventral intraparietal area (VIP)—a region known to represent perceived numerosity—revealed tuning to the number of intended actions during motor planning. These neurons showed both sustained and transient activity patterns, reflecting static and dynamic codes that support numerical sensorimotor transformation. Population decoding confirmed that VIP encoded intended action number and reflected systematic over- and underestimation errors. Our findings reveal a neural mechanism by which the primate brain converts abstract numerical input into goal-directed motor output, providing insight into the sensorimotor foundations of numerical cognition.</p>