Theories disagree as to whether it is the early or the late neural correlate of awareness plays a critical role in phenomenal awareness. According to recurrent processing theory, early activity in primary sensory areas should correspond closely to phenomenal awareness. In support, research with electroencephalography found that in vision, an early neural correlate of awareness (visual awareness negativity; VAN) is contralateral to stimulation, whereas a late neural correlate of awareness (late positivity; LP) does not appear to be lateralized. Thus, early activity (VAN) is sensitive to the perceived location of visual stimulation. Critically, it is unresolved whether this is true also for hearing. In the present study (N = 26 students), we found that the early neural correlate of awareness (auditory awareness negativity; AAN) was contralateral to auditory stimulation, whereas the LP was not. Because these findings match those in vision, they suggest that recurrent processing theory is valid across modalities.