Event-related potentials (ERPs) were elicited with auditory stimuli, and spectral analysis was performed on the poststimulus electroencephalographic (EEG) activity to assess how variables that influence the P300 affect spectral parameters of the resultant ERP. In Experiment 1, a no-stimulus condition was compared with a single repeated tone that was either ignored or counted. In Experiment 2, an auditory oddball paradigm was used in which the subject ignored all stimuli, counted only the target, or counted both the target and the standard stimuli in different conditions. In Experiment 3, stimulus probability was manipulated in separate conditions (.20, .50, .80), with the subject required to count the target stimulus. Delta and theta band spectral power increased whenever P300 amplitude increased. However, as the attentional requirements increased across tasks, alpha-1 and alpha-2 power and mean frequency increased. The findings indicate that auditory stimulus processing modulates the EEG more than just by adding ERP components to the epoch.