Monkeys have the capacity to accurately discriminate the difference between two acoustic flutter stimuli. In this task, monkeys must compare information about the second stimulus to the memory trace of the first stimulus, and must postpone the decision report until a sensory cue triggers the beginning of the decision motor report. The neuronal processes associated with the different components of this task have been investigated in the primary auditory cortex (A1); but, A1 seems exclusively associated with the sensory and not with the working memory and decision components of this task. Here, we show that ventral premotor cortex (VPC) neurons reflect in their activities the current and remembered acoustic stimulus, their comparison, and the result of the animal's decision report. These results provide evidence that the neural dynamics of VPC is involved in the processing steps that link sensation and decision-making during auditory discrimination.monkeys ͉ sensory ͉ working memory ͉ decision making A n important research theme in neuroscience is to understand how in the brain a sensory representation transforms into a behavioral decision (1-3). The contribution of sensory cortices in this cognitive operation has been investigated before, but the results suggest that they are primarily associated with stimulus encoding (4-9). In contrast, those cortical areas that receive inputs from sensory and memory circuits, and send outputs to the motor circuits appear well suited for elaborating perceptual decisions (10-16). For example, the ventral premotor cortex (VPC) receives projections from sensory areas of the parietal and temporal lobes (17-19) and association areas of the prefrontal cortex (20), and it sends projections to motor areas of the frontal lobe (18), subcortical structures (21) and spinal cord (22,23). It has also been shown that VPC neurons possess both sensory (24, 25) and motor fields (26), and encode complex sensorimotor actions (27-29). Thus, VPC seems well suited to evaluate sensory events and convert them into a decision or motor report. Consistent with this interpretation, during somatosensory (14) and visual (30) discrimination tasks, the activity of VPC neurons reflects the transformation of sensory information into a perceptual decision. But, whether VPC is involved in a perceptual decision based on sound discrimination is unknown.We addressed this problem by recording the activity of single neurons in VPC while trained monkeys discriminated the difference in rate of two acoustic flutter stimuli (range of 4-40 Hz) (9). The sensation of acoustic flutter is produced by slow repetitions of an acoustic stimulus. The rate of the acoustic flutter is determined by the interval between each pulse (each pulse lasts 20 ms at 1 KHz) in the stimulus trains (9). In the acoustic flutter discrimination task, monkeys report whether the second stimulus rate (f2) is higher or lower than the first stimulus rate (f1). This cognitive operation requires that subjects compare information of f2 with a stored trace of ...