Auditory vertex responses elicited by short tone bursts were compared with their magnetic counter parts. Special attention was paid to the behaviour of the N100 deflection of the response. Electrical responses were recorded from scalp locations Fp2, Fz, Cz, Pz, C4 and T4 and the magnetic responses half way between P4 and T6, at a point where the response has one of its amplitude extrema. Different ISIs (from 1 to 16 sec) were applied in order to differentiate specific and nonspecific evoked potential components from each other. The main results were as follows: (1) The scalp distsribution of the electical vertex response depends on the ISI used: with frequent stimulation there are no marked differences in the amplitudes of N100 between frontal and central areas but with long ISIs the amplitude maxima move to the vertex. (2) The magnetic responses also show a clear ISI dependence. The magnetic counterpart of N100 saturates at shorter ISIs than N100 recorded from the vertex. Independent of the ISI the magnetic counterpart of P200 is constantly very small. On the basis of the different sensitivities of the EEG and MEG to current sources of different orientations it is concluded that the auditory vertex response contains both modality specific and non-specific components. Experimental conditions, especially the ISI used, determine the relative contributions of these components to the potential recorded on the scalp.