The experiments reported here describe the abilities of young auditory cortical neurons to encode information about tone bursts having frequencies above 2.5 kHz. The studies were carried out in anesthetized kittens ranging from 8 to 44 days of age. At all ages studied, stimulation of the contralateral ear was most effective in evoking spikes. Typically the response was confined to stimulus onset. Thresholds were comparatively high and response latencies were comparatively long in the youngest kittens studied. The time course of threshold development was very similar to that of the auditory nerve and cochlear nuclei indicating that most, if not all, age related thresholds and threshold changes at the cortical level are accounted for by mechanisms operating at the level of the cochlea and auditory nerve. Response latency shortened progressively over the first month of postnatal life and while the absolute change in response latency differed considerably from that of cells in the cochlear nuclei the proportional changes were very similar. These data indicate that the comparatively long response latency and latency changes recorded at the cortex are imposed by underdeveloped central auditory processes. Response areas of kitten cortical neurons resembled those of the adult. At all ages studied, binaural interactions were robust and similar in kind to those recorded in adult cats. We conclude that cortical neurons of kittens preserve the results of interactions occurring at lower brainstem levels and that the development of the circuits of which these neurons are a part develop as a functional unit.