Auditory steady-state response (ASSR) is the result of the brain’s ability to follow and entrain its oscillatory activity to the phase and frequency of periodic auditory stimulation. Gamma-band ASSR has been increasingly investigated with intentions to apply it in neuropsychiatric disorders diagnosis as well as in brain–computer interface technologies. However, it is still debatable whether attention can influence ASSR, as the results of the attention effects of ASSR are equivocal. In our study, we aimed to systemically review all known articles related to the attentional modulation of gamma-band ASSRs. The initial literature search resulted in 1283 papers. After the removal of duplicates and ineligible articles, 49 original studies were included in the final analysis. Most analyzed studies demonstrated ASSR modulation with differing attention levels; however, studies providing mixed or non-significant results were also identified. The high versatility of methodological approaches including the utilized stimulus type and ASSR recording modality, as well as tasks employed to modulate attention, were detected and emphasized as the main causality of result inconsistencies across studies. Also, the impact of training, inter-individual variability, and time of focus was addressed.