BACKGROUND: Myopia typically presents itself between the ages of 18 and 29, affecting both women (35%) and men (59.9%). The prevalence of impaired accommodation and refraction in modern individuals can be attributed to the increased strain on visual sensory systems resulting from the widespread digitalization of various aspects of human life. This increased strain poses a potential risk for alterations in cortical processes related to perception and information processing, increasing the risk of cognitive impairment. AIMS: To study the differences in the characteristics of evoked potentials P300 in 21–23 years old individuals with myopia compared to those without ophthalmic pathology. MATERIAL AND METHODS: An ophthalmological examination was conducted on a group of young individuals aged 21–23 years (average age 22.3±0.1 years) residing in the city of Arkhangelsk. The participants were university students, totaling 54 individuals of both genders (34 females and 20 males). During the examination, uncorrected visual acuity, best-corrected visual acuity, and clinical refraction value (in diopters) were assessed for each participant, along with qualitative changes. Additionally, the reserve of relative accommodation (in diopters) was estimated based on the results of the accommodation study. The study sample consisted of 32 participants without ophthalmic pathology and 22 individuals diagnosed with myopia. The parameters of cognitive evoked auditory potential P300 were measured using an electroencephalograph «NeuronSpectrum- 4/VPM» (Neurosoft, Russia) in both groups. The data were analyzed using the SPSS statistical software package. RESULTS: Students with myopia had longer decision-making times compared to individuals with normal vision, as indicated by auditory evoked potentials P300. This effect was observed in the temporal, mid-frontal, and left frontal regions of the brain. Additionally, the anterior-occipital gradient of P300 amplitude was attenuated, with a high amplitude P300 in the left occipital region. CONCLUSION: Assessment of myopia should be complemented with an examination of the functional status of the cerebral cortex. Extended auditory processing time, activation of both hemispheres and involvement of the occipital regions during the processing of auditory information may be a result of functional reorganization of the cerebral cortex in individuals with myopia.