Recently, Hoke et al. (1989) and Pantev et al. (1989) demonstrated that the auditory evoked cortical magnetic field (AECMF) M 100 component was larger, and M 200 was smaller and occurred later in subjects with unilateral tinnitus compared with normal subjects. These group amplitude differences resulted in an M 200 M 100 amplitude ratio that was smaller for the subjects with tinnitus. The purposes of the present investigation were to: 1) extend the observations of Hoke et al. (1989), and, 2) determine whether contralateral AECMF differences existed following stimulation of the non-tinnitus and tinnitus ears of patients with tinnitus. Neuromagnetic AECMF recordings were recorded from 25 young normal hearing and 14 patients with unilateral tinnitus and hearing loss. The results failed to support the findings of Hoke et al. (1989). Specifically, there is no evidence suggesting that the M 100 amplitude is larger, the M 200 latency later, or, the M 200 M 100 amplitude ratios smaller, when the two samples are compared. Additionally, there were no differences in the amplitudes or latencies of Min 100, or M 2oo when results from stimulation of the tinnitus and non-tinnitus ears of tinnitus subjects were compared.