Brain-stem auditory evoked potentials (BAEPs) elicited by clicks were recorded from both humans and cats. The responses of the two species were compared as functions of click level, click rate, ear stimulated, and electrode position. Since the BAEPs appear to have both high- and low-frequency components, the responses were filtered to analyze these components separately. The similarities and differences in the behavior of the peaks of the two species support the view that the first three (positive and negative) high-frequency peaks which are comparably numbered have similar generators, but the later comparably numbered peaks do not. The presence of binaural interaction beginning with P4 and PV suggests a correspondence between peaks P4 through P5 in cat with PV through PVI, respectively, in human. The similarity in behavior of these peaks also support this correspondence. Furthermore, when conduction times are estimated from interpeak latencies, this correspondence of peaks agrees more closely with the relative pathway lengths in the two species, than does the correspondence based on comparable numbering.