The present study assessed the relationship between stimulus-induced electroencephalographic (EEG) theta activity (4-7 Hz) and the endogenous component P300 of auditory event-related potentials (ERPs) using a developmental model. ERPs were recorded from 50 children (6-11 years old) for oddball target and frequent non-target stimuli and analysed in the time and frequency domains. The latency of the maximal theta response of the digitally filtered (4-7 Hz) ERPs was evaluated with respect to age and scalp topography effects. The maximal theta response latency at Cz and Pz decreased with increasing age and entirely predicted the developmental latency reduction of the parietal P400-700 (P3b) component in children.