Interaural level difference (ILD) is used as a cue in horizontal sound source localization. In free field, the magnitude of ILD depends on frequency: it is more prominent at high than low frequencies. Here, a magnetoencephalography experiment was conducted to test whether the sensitivity of the human auditory cortex to ILD is also frequency-dependent. Robust cortical sensitivity to ILD was found that could not be explained by monaural level effects, but this sensitivity did not differ between low- and high-frequency stimuli. This is consistent with previous psychoacoustical investigations showing that performance in ILD discrimination is not dependent on frequency.