Recent findings in both monkeys and humans indicate that multisensory convergence occurs in low-level cortical structures generally believed to be unisensory in function. In an in-depth treatment of this theme, this paper reviews anatomical and physiological findings relating to the convergence of visual, somatosensory and auditory signals at early stages of auditory cortical processing. We discuss the potential anatomical sources of the input, and the types of known projections, and attempt to integrate this information with the current hierarchical model of auditory processing. Finally, we consider the functional implications of multisensory integration in early sensory processing.