Emotional conflict adaptation is an important process of cognitive control in human behavioral regulation. The face-word Stroop task and the emotional Simon task were employed to explore the correlation between fluid intelligence and neural processes of emotional conflict adaptation using event-related potential (ERP) techniques. Thirty-two intellectually average children (mean age of 10.72 years) and thirty-four intellectually gifted children (mean age of 10.86 years) participated in the present study. The behavioral results indicated that both intellectually gifted and average children showed reliable emotional conflict adaptation effects (CAEs) on reaction times (RTs) and error rates. However, the two IQ groups differed in the magnitude of error rates during emotional conflict adaptation. The electrophysiological results further revealed that the IQ differences in emotional conflict adaptation were mainly associated with emotional conflict detection processes as demonstrated by the frontal N2-CAE values. The two IQ groups did not differ in early P3 or late P3 responses during emotional conflict resolution processes. The gifted and average children showed different patterns during cognitive control processes when facing emotional Simon conflicts and emotional Stroop conflicts. The current study emphasizes the importance of frontal function during cognitive control of emotional information from the perspective of individual differences.