High spatial resolution epicortical recording techniques and numerical modeling were used to investigate laterality effects on the middle latency auditory evoked potential (MAEP) complex. Our data confirm previous reports that auditory stimulus laterality has a consistent effect on the amplitude, timing, and spatial distribution of the MAEP complex. The earliest temporal components (P1a, P1b and N1) show the greatest sensitivity, and are absent during ipsilateral stimulation. The later positive slow wave (P2) is present at the same amplitude during all stimulation conditions. Generation of the P2 appears to be independent of prior activation of areas 36 and 41 reflected in the early components, suggesting its generation by a more diffuse thalamocortical pathway, possibly from the medial division of the medial geniculate. Serial vs. parallel activation of rodent auditory cortex is discussed in the context of laterality-sensitive MAEP components.