A theory of resource allocation for neuronal low-level filtering is presented, based on an analysis of optimal resource allocation in simple environments. A quantitative prediction of the theory was verified in measurements of the magnetic mismatch response (MMR), an auditory event-related magnetic response of the human brain. The amplitude of the MMR was found to be directly proportional to the information conveyed by the stimulus. To the extent that the amplitude of the MMR can be used to measure resource usage by the auditory cortex, this finding supports our theory that, at least for early auditory processing, energy resources are used in proportion to the information content of incoming stimulus flow.