P1 latency changes as a function of age, and is considered an index of cortical auditory maturation (Ceponiene, Cheour, & Naatanen, 1998). P1 latency and age has a strong negative correlation, decrease in P1 latency with increasing age. This is most likely due to more efficient synaptic transmission over time. The P1 waveform also becomes broader as we age. The P1 neural generators are thought to originate from the thalamo-cortical portion of the auditory cortex. Researchers believe that P1 may be the first recurrent activity in the auditory cortex (Kral & Eggermont, 2007). The negative component following P1 is called N1. N1 is not consistently seen in children until 12 years or age.