Attention refers to the body’s capacity to maintain an alert awareness of the internal and external stimuli. Attention deficit can significantly impairs the learning capacity and working proficiency with a heavy burden to the family and society. Vagus nerve stimulation (VNS), as an emerging neuroregulatory technique that can achieve reciprocal interaction between the central and peripheral nervous system, has been found to have great potential in the treatment of neurological and psychiatric diseases. However, it has not been used in the clinic for treating the attention-deficient developmental disorders in children and neurodegenerative diseases in aged population. In this paper, the anatomical and physiological basis of VNS, the application status of VNS, and potential use of VNS in treating attention deficit diseases are briefly reviewed. The potential mechanism of VNS participating in attention nervous regulation is proposed in order to lay a theoretical foundation for the application of VNS in the field of attention nervous regulation.