The present study described the functional characteristics of early phase-locked electroencephalographic gamma band (30-60 Hz) responses (GBRs) in 9- to 12-year-old healthy children. GBRs were elicited in an auditory selective-attention task. Target stimuli required motor responding when presented to the right or to the left (attended side). Effects of stimulus type relevance and attended side were evaluated for GBR power and phase-locking within 0–120 ms. GBRs in children were frontally distributed, were larger and better phase-locked to targets relative to non-targets, but did not depend on the attended side. These results demonstrate that the auditory GBR is related to task-stimulus processing and imply that early target selection in children is guided by a sensory or sensorimotor preparatory set, rather than by an internal attentional focus to the side of stimulation.