Abstract: Middle latency auditory evoked potentials were examined in 7 proficient subjects during the practice of meditation on the syllable "Om", to determine whether these potentials would differ significantly from those recorded during the baseline state without practicing meditation. Similar records were also obtained in 7 "naive" subjects, matched for age, before and during a control period which involved sitting with eyes closed, and with no special instructions for focusing their thoughts. There was considerable inter-subject variability in the different components. However, during meditation there was a small but significant reduction in the peak latency of the Nb wave (the maximum negativity occurring between 35 and 65 msec). This reduction was observed consistently during the 3 repeat sessions of each subject, while the "naive" subjects did not show this change. These results suggest that the inter-subject variability of middle latency auditory evoked potentials precludes using them as the method of choice for assessing the effects of meditation. The small but consistent decrease in the Nb wave peak latency, indicates that the middle latency auditory evoked potentials do change with meditation. However, the variability of the potentials may mask subtle changes.