Auditory evoked fields (AEF) of 19 healthy male subjects were recorded bilaterally with a Philips 31 -channel biomagnetometer, using two conditions of stimulation (1000 vs. 5000 Hz tones). The N100m latency was characterized by a single moving dipole for each condition and hemisphere using a boundary element model (BEM) as volume conductor. While the right hemispheric dipole orientations and locations did not change with respect to condition, the left hemispheric dipoles differed significantly between the 1000 and 5000 Hz tones, especially in dipole orientation. The left hemispheric dipoles were orientated on average 10.8 degrees more vertically for the 5000 Hz condition. This result points to interhemispheric differences on the level of sensory processing.