At least two neural pathways, a dorsal pathway for localization of sound sources and a ventral pathway for recognition of auditory objects may process auditory information. These processing pathways converge in the prefrontal cortex (PFC) and this area is involved in working memory for visual stimuli and may have the same involvement of auditory information. Some studies have shown that there are neurons in the prefrontal cortex (PFC) that respond to sounds. However, many of these studies have only used a few numbers of example stimuli such as monkey vocalization and pure tones. The focus of this study is to examine auditory processing of simple and complex sounds by utilizing single-unit neuronal recordings in the ventral lateral prefrontal cortex (V1PFC) while the primates are challenged by tasks requiring auditory discrimination, recognition, and memory. The present study employs a delayed matching-to-sample (DMTS) task that requires maintenance of an auditory stimulus over a delay period as a test of working memory. The stimuli presented came from multiple sound types including: music, human voices, monkey vocalizations, animal sounds, synthetic sounds white noise, pure tones and sounds from nature. Preliminary results from 52 cells in two experimental animals indicate that the majority have some task related activity, as indicated by a significant change in firing rates as indicated by the Wilcoxon test during particular events for at least one of the four trial types. It appears that this region of the PFC is actively involved in auditory short term recognition memory, as demonstrated by changes in firing activity to both sounds, during the memory delay, response, and reward periods. This is similar to findings I this brain region from the visual system (Wallis & Miller, 2003), and suggests that although the sensory input is very different for auditory versus visual sensation, eventually the encoding processes are similar at the cortical level.