The covariability of neural responses in the neuron population is highly relevant to the information encoding. Cognitive processes, such as attention, are found to modulate the covariability in the visual cortex to improve information encoding, suggesting the computational advantage of covariability modulation in the neural system. However, is the covariability modulation a general mechanism for enhanced information encoding throughout the information processing pathway, or only adopted in certain processing stages, depending on the property of neural representation? Here, with ultrahigh-field MRI, we examined the covariability, which was estimated by noise correlation, in different attention states in the early visual cortex and posterior parietal cortex (PPC) of the human brain, and its relationship to the quality of information encoding. Our results showed that while attention decreased the covariability to improve the stimulus encoding in the early visual cortex, covariability modulation was not observed in the PPC, where covariability had little impact on information encoding. Further, attention promoted the information flow between the early visual cortex and PPC, with an apparent emphasis on a flow from high- to low-dimensional representations, suggesting the existence of a reduction in the dimensionality of neural representation from the early visual cortex to PPC. Finally, the neural response patterns in the PPC could predict the amplitudes of covariability change in the early visual cortex, indicating a top-down control from the PPC to early visual cortex. Our findings reveal the specific roles of the sensory cortex and PPC during attentional modulation of covariability, determined by the complexity and fidelity of the neural representation in each cortical region.