Steady-state magnetic responses to clicks presented at rates between 10 and 70 Hz have been recorded in healthy humans. The responses were highest in amplitude around 40 Hz. This amplitude enhancement is satisfactorily explained by summation of responses evoked by single clicks. The field maps suggest activation of the auditory cortex at all stimulus frequencies. Similar responses were obtained with gated noise bursts and by pauses in a series of clicks. The mean “apparent latency,” determined from the phase lag at rates 30–70 Hz, was 54 ms. The physiological relevance of this quantity is shown to be questionable.