Auditory evoked magnetic fields were recorded in response to contralateral stimulation over the right hemisphere in 6 adult males and 6 adult females. The data were fit to a model of a current-dipole source in a homogeneous sphere and 5 parameters of the dipole were computed--3 spatial coordinates, orientation, and strength. When average values for the dipole parameters were compared between sexes, it was found that the current source for the N100m is located more than 1 cm posterior in females and is oriented pointing more downward. These findings were replicated in separate measurement sessions. Viewing of individual magnetic resonance images did not reveal a corresponding anatomical disparity in the location of the primary auditory cortex which is assumed to produce the N100m. Therefore, functional organization of the auditory cortex may be different for the sexes.