The purpose of this study was to determine whether the masking-level difference (MLD) obtained with the late (P2) auditory evoked potentials has characteristics similar to those reported for the behavioral MLD with respect to the effects of noise level. Psychoacoustic studies have shown that the magnitude of the MLD increases as a function of the noise level. In the present study, P2 thresholds were measured in SoNo (signals and noise in phase at the ears) and S pi No (signals out of phase and noise in phase at the ears) conditions for noise levels of 0-60 dB pressure spectrum level (Lps). Subjects were 5 normal-hearing young adults. The difference in SoNo and S pi No thresholds, or the MLD, increased linearly as the noise levels increased through 60 dB Lps, whereas the behavioral MLD magnitude is reported to saturate at high noise levels. These results suggest that the late-potential MLD reflects characteristics similar to, but not identical with, those of the behavioral MLD.