BACKGROUND Middle and late latency auditory evoked potentials. OBJECTIVE to verify the occurrence of middle and late latency auditory evoked potentials disorders in adults with Acquired Immunodeficiency Syndrome (AIDS). METHODS Middle and late latency auditory evoked potentials of 8 individuals with AIDS, with ages ranging from 10 to 51 years, with normal hearing, or with sensoryneural hearing losses up to moderate, and normal results in the Auditory Brainstem Response, comparing the results with the responses obtained for a control group which was composed by 25 individuals, with ages ranging from 19 to 24 years, with no hearing complaints and with normal hearing and normal results in the Auditory Brainstem Response. RESULTS The Pa wave latency and amplitude averages in the C3/A2 and C4/A1 modalities, and the average of the P300 wave were analyzed. No significant differences were observed in the Pa wave amplitude and latency averages between the groups, although a non-statistically significant increase was observed in the latency and a decrease in the amplitude of such wave for the research group in the C3/A2 modality. The latency of the P300 wave was significantly longer to the left for the research group. It was also observed a longer latency to the right, although this was not statistically significant. CONCLUSIONS Adult individuals with AIDS do not present alterations in the middle latency auditory evoked potential and do present alterations in the cognitive potential, indicating a disorder in the cortical regions of the auditory pathway and a deficit in the cognitive processing of auditory information for this population. Such findings stress the importance of a careful investigation of the auditory function of individuals with AIDS, thus favoring the therapeutic planning.