Previous studies suggested that heuristics sometimes obstructed solving particular insight problems (e.g. Knoblich,1999). Abe & Nakagawa (2008) took up the Cheater Detection Model (CDM: Cosmides, 1989) as an adaptive heuristic withinsocial environment, and suggested that it has a negative influence on the ‘missing dollar’ riddle. In this study, we examined thesame type of insight problem from a different point of view, i.e., the balance of loss and gain. We made two isomorphic riddles:in one riddle some amount of money was lost and was never found (the loss condition), and in another riddle the same amountof money was spent for additional service (the benefit condition). The percentage of correct answer was significantly higher forthe latter. The result suggested that the balance of loss and gain influenced the cognitive set of the participants. The occurrenceof loss might draw their attention on outflow of the money.