The goal of the present study was to see whether one neuron is involved exclusively in one type of memory or in different types of memory. Single-unit activity was recorded from rat hippocampal CA1, CA3, dentate gyrus, and auditory cortex (AC) during performances of auditory working memory (WM) and reference memory (RM) tasks. Both the memory tasks employed identical apparatus and stimuli and differed only in the type of memory required for correct performance. Around 10% and 43% of the units from the four brain regions showed sensory correlates (differences in activity due to the type of sensory stimulus) only in the WM or RM task, respectively. Only the AC had units showing different kinds of sensory correlates between the WM and RM tasks. About 30% of the units from the four regions had sensory-retention correlates (sustained differential activity during the delay) only in the RM task, whereas the AC had units with sensory-retention correlates only in the WM task or in both the WM and RM tasks. Approximately 35% of the units from the hippocampal regions showed motor correlates (increments of activity immediately prior to responses) only in the WM task. Another 30% of the hippocampal units showed such correlates both in the WM and RM tasks. About 22% of the hippocampal CA1 and CA3 units showed comparison-motor correlates (increases of activity prior to correct responses) only in the WM task. These results indicate that some neurons are involved solely in WM or RM, whereas other neurons are involved in both WM and RM. The results also suggest that more neurons are involved in sensory and retention processing for RM than for WM, and that the AC alone has flexible neurons involved in the processes for both types of memory. More hippocampal neurons are involved in the motor and comparison processes for WM than for RM.