Comorbidities in Attention Deficit Hyperactivity Disorder (ADHD) and auditory processing disorders in children have been described in the literature. These symptoms have been neglected in the evaluation and rehabilitation of these children. Objective: The purpose of this study was to describe Long Latency Auditory Evoked Potentials (LLAEP) in children with ADHD. Material and Method: Fifteen children with ADHD, aged from 8 to 12 years, participated in this study. LLAEP were recorded as children performed active frequency discrimination (P300f) and duration discrimination tasks (P300d). Results: Data show that children with ADHD had larger amplitude responses in P2 and N2 in the left ear, and delayed latency of N2 in the left ear. Conclusions: The present study contributed to increased knowledge of central auditory pathways in children with ADHD, when observed by electrophysiology recording.