In children the early N1P2 response generated by an auditory oddball paradigm is a compound negative potential with distinctive 165-ms temporal and 240-ms frontocentral components. As this configuration differs considerably from the adult response, it may be assumed that neural systems engaged in auditory attentional processes differ with age. It is argued that the auditory vertex potential might index frontal lobe development and matching mechanisms. In combination with EEG spectral data this cognitive parameter could initiate an alternative approach to the evaluation and research of learning and attention deficit disorders.