Goal-directed behavior can be characterized as a dynamic link between a sensory stimulus and a motor act. Neural correlates of many of the intermediate events of goal-directed behavior are found in the posterior parietal cortex. Although the parietal cortex's role in guiding visual behaviors has received considerable attention, relatively little is known about its role in mediating auditory behaviors. Here, the authors review recent studies that have focused on how neurons in the lateral intraparietal area (area LIP) differentially process auditory and visual stimuli. These studies suggest that area LIP contains a modality-dependent representation that is highly dependent on behavioral context.