Middle (IO-50 ms) and long (50-600 ms) latency auditory evoked potentials (AEPs) were investigated in artificially respired, muscle-paralyzed cats. Similarity to human potentials of comparable latencies was examined in two ways: (1) the similarity of waveform features such as peak amplitude, polarity and latency, and (2) the effects of task-related variables on these various waveform features. Four behavioral variations of a classical pupillary conditioning paradigm were used to vary attention and arousal. Twelve peaks and troughs were identified in the AEP: PIO, N13, P17. N22. P31, N41. P55, N70, NIOO. Nl40. P260 and N520. Principal components analysis (PCA) defined 7 AEP components, some of which spanned several peaks. Analysis both of peak latencies and amplitudes.and of principal component scores, revealed differential effects of the behavioral manipulations on these components: those with latencies longer than 50 ms were strongly influenced by behavioral variations, while earlier components were relatively immune to these effects. On the basis of these findings. several relationships between cat and human AEP components were suggested. Specifically, peaks PlO-P41 in the cat were thought related to human middle latency components, cat P55 to human P50. cat N 140 to human N300. and cat P260 to human P300. Cat N520 was comparable to several long latency components in humans, No obvious correspondences between cat AEP components and human N90 and PI70 were identified.