We recorded magnetic auditory evoked fields from the left hemisphere of a 2-year-old 3.4 kg Macaca nemestrina monkey. Three separate components were isolated from each of three data sets with latencies of approximately 22 ms, 46 ms, and 130 ms after stimulus onset. The 46 ms latency component had clear extrema values and was selected for localization. Field values from 21 recording points were used to estimate the 3-D source location of the 46 ms latency component, termed the M46. High resolution MR images of the brain provided information for correlation of neuroanatomic structure with source location. The neuroanatomic source was found to lie in the superior aspect of the temporal lobes bilaterally. We believe the M46 is the macaque analog of the human M100. Recording of auditory evoked fields in nonhuman primates offers a valuable animal model for studying neurophysiology of human magnetoencephalographically (MEG) determined auditory sources.