The two cues to the horizontal location sound sources are interaural time differences and interaural level differences. For low-frequency tones, interaural time differences provide effective and unambiguous information. For higher frequency sounds, however, interaural time differences provide ambiguous cues. In order to evaluate the effect of frequency of interaural time differences in the human auditory cortex, the auditory evoked fields to different interaural time differences of pure tone were examined. The results showed that the N1m magnitudes varied with the interaural time differences when the frequency of the pure tone was 800 Hz. The N1m magnitudes, however, did not vary with the interaural time differences when the frequency of the pure tone was 1600 Hz. These results indicate that localization performance might be reflected in N1m magnitudes.