Simple SummaryWe investigated auditory event-related potentials (ERP) related to auditory attention in music frogs. Our objective was to explore whether ERP components related to voluntary attention and reflexive attention exist in frogs. We found that the amplitudes of stimulus preceding negativity (SPN, related to voluntary attention and under up-down control) evoked by silence replacement in the telencephalon were the largest when the sequence of acoustic stimuli could be predicted, while the N1 amplitudes (related to reflexive attention and under bottom-up control) evoked in the mesencephalon were the largest when the sequence of acoustic stimuli could not be predicted. This suggests that human-like ERP components related to voluntary attention and reflexive attention exist in the lower vertebrates also.Attention, referring to selective processing of task-related information, is central to cognition. It has been proposed that voluntary attention (driven by current goals or tasks and under top-down control) and reflexive attention (driven by stimulus salience and under bottom-up control) struggle to control the focus of attention with interaction in a push–pull fashion for everyday perception in higher vertebrates. However, how auditory attention engages in auditory perception in lower vertebrates remains unclear. In this study, each component of auditory event-related potentials (ERP) related to attention was measured for the telencephalon, diencephalon and mesencephalon in the Emei music frog (Nidirana daunchina), during the broadcasting of acoustic stimuli invoking voluntary attention (using binary playback paradigm with silence replacement) and reflexive attention (using equiprobably random playback paradigm), respectively. Results showed that (1) when the sequence of acoustic stimuli could be predicted, the amplitudes of stimulus preceding negativity (SPN) evoked by silence replacement in the forebrain were significantly greater than that in the mesencephalon, suggesting voluntary attention may engage in auditory perception in this species because of the correlation between the SPN component and top-down control such as expectation and/or prediction; (2) alternately, when the sequence of acoustic stimuli could not be predicted, the N1 amplitudes evoked in the mesencephalon were significantly greater than those in other brain areas, implying that reflexive attention may be involved in auditory signal processing because the N1 components relate to selective attention; and (3) both SPN and N1 components could be evoked by the predicted stimuli, suggesting auditory perception of the music frogs might invoke the two kind of attention resources simultaneously. The present results show that human-like ERP components related to voluntary attention and reflexive attention exist in the lower vertebrates also.