The comparative wavelet analysis presented in details by Demiralp et al. (1999), Ademoglu (1995) and by Basar ct al. (2001) will be now applied to oddball P300 results (see Basar-Eroglu et al., 2001). The results obtained basically confirm those obtained by using adaptive digital filtering: The delta response dominates the P300 potential while the theta response is prolonged in a second late window. (C) 2001 Elsevier Science B.V. All rights reserved.