The late, acoustically evoked, averaged magnetic field from the right hemisphere of the human brain is composed of two signals. One is dominant, appears generated by an equivalent current dipole within or near the primary auditory cortex and shows a frequency dependent location and/or orientation (tonotopical organization). The other, denoted the 'residual' signal, resembles the electric T-complex and is possibly generated more diffusely in the auditory and adjacent cortical areas.