MEG-based auditory M100 source location in the left and right hemispheres of 8 strictly homosexual and 9 strictly heterosexual males were compared to determine if this measure of interhemispheric laterality varies as a function of sexual orientation. MEG fields evoked by auditory tone pips were recorded from left and right hemispheres in response to contralateral ear stimulation. The source of the 100-msec latency component, generated in the superior temporal gyrus, was estimated using a least squares inverse solution algorithm. Auditory sources in heterosexual men were significantly further anterior in the right hemisphere compared to the left hemisphere. Source locations in the homosexual men did not exhibit significant interhemispheric asymmetry, being similarly located in both hemispheres. Findings suggest an anatomic and/or functional difference in the superior temporal gyrus of at least some homosexual men.