We examined the effects of nembutal anesthesia on the amplitude of the auditory steady-state response (ASSR) in the inferior colliculus (IC) and auditory cortex (AC) of the chinchilla. Tungsten electrodes were chronically implanted following anesthesia with ketamine/acepromazine. After a recovery period, the chinchillas were placed in a passive restraining device and put in a sound-attenuating booth. Recordings were made from the right IC and AC simultaneously, while a two-tone stimulus was presented to the left ear. The stimuli consisted of two equal-level tones (F1 and F2) that were mixed acoustically; F1 remained constant at 2000 Hz, while F2 varied between 2029 and 2249 Hz, in steps of ∼20 Hz. The stimuli decreased in 10 dB steps from 80 to 30 dB pSPL. Animals were evaluated when unanesthetized, as well as when anesthetized with nembutal (on separate days). In the IC, the administration of nembutal resulted in either no change in ASSR amplitude or an amplitude increase for difference tone (DT) frequencies below 90 Hz, while an amplitude decrease was typically seen for DT frequencies at or above 90 Hz. In the AC, a decrease in amplitude was seen across DT frequencies and stimulus levels after the administration of nembutal anesthesia. Our results suggest that both the AC and IC may contribute to the scalp-recorded ASSR in the awake state. However, in the nembutal-anesthetized state, it seems unlikely that the AC contributes substantially to the surface-recorded ASSR, as the AC response was greatly attenuated under nembutal anesthesia. In contrast, the IC ASSR responses remained robust, which makes it a likely contributor to the surface-recorded responses under nembutal anesthesia.