The magnetic counterparts of middle latency auditory evoked responses (MLR) were measured for seven normal subjects with a 7-channel de superconducting quantum interference device (SQUID). The source of each component (Na, Pa, Nb and Pb) was estimated and plotted onto the individual magnetic resonance images (MRI). The source of Na, as well as those of Pa, Nb and Pb, was estimated to be in the supratemporal auditory cortex. The positions of Pa, Nb and Pb sources were compared with one another. No significant difference was observed between the positions of Pa and Nb sources. On the other hand, the source of Pb was found to be anterior to the sources of both Pa and Nb. It was suggested that there are more than two separate areas activated in the human auditory cortex during MLR.