A visual scene is perceived in terms of visual objects. Similar ideas have been proposed for the analogous case of auditory scene analysis, although their hypothesized neural underpinnings have not yet been established. Here, we address this question by recording from subjects selectively listening to one of two competing speakers, either of different or the same sex, using magnetoencephalography. Individual neural representations are seen for the speech of the two speakers, with each being selectively phase locked to the rhythm of the corresponding speech stream and from which can be exclusively reconstructed the temporal envelope of that speech stream. The neural representation of the attended speech dominates responses (with latency near 100 ms) in posterior auditory cortex. Furthermore, when the intensity of the attended and background speakers is separately varied over an 8-dB range, the neural representation of the attended speech adapts only to the intensity of that speaker but not to the intensity of the background speaker, suggesting an object-level intensity gain control. In summary, these results indicate that concurrent auditory objects, even if spectrotemporally overlapping and not resolvable at the auditory periphery, are neurally encoded individually in auditory cortex and emerge as fundamental representational units for topdown attentional modulation and bottom-up neural adaptation.spectrotemporal response function | reverse correlation | phase locking | selective attention I n a complex auditory scene, humans and other animal species can perceptually detect and recognize individual auditory objects (i.e., the sound arising from a single source), even if strongly overlapping acoustically with sounds from other sources. To accomplish this remarkably difficult task, it has been hypothesized that the auditory system first decomposes the complex auditory scene into separate acoustic features and then binds the features, as appropriate, into auditory objects (1-4). The neural representations of auditory objects, each the collective representation of all the features belonging to the same auditory object, have been hypothesized to emerge in auditory cortex to become fundamental units for high-level cognitive processing (5-7). The process of parsing an auditory scene into auditory objects is computationally complex and cannot as yet be emulated by computer algorithms (8), but it occurs reliably, and often effortlessly, in the human auditory system. For example, in the classic "cocktail party problem," where multiple speakers are talking at the same time (9), human listeners can selectively attend to a chosen target speaker, even if the competing speakers are acoustically more salient (e.g., louder) or perceptually very similar (such as of the same sex) (10).To demonstrate an object-based neural representation that could subserve the robust perception of an auditory object, several key pieces of evidence are needed. The first is to demonstrate neural activity that exclusively represents a single auditory...