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Processing of simple and complex sounds in the human brain was compared by recording extracranial magnetic mismatch responses (MMNm; the magnetic counterpart of the mismatch negativity, or MMN) to frequency changes in these sounds. Generator sources, modeled as equivalent current dipoles (ECDs), of MMNm responses to a change in one frequency element of complex sounds (a chord and a serial tone pattern) were located in supratemporal auditory cortex, on average, 10 mm medially to the source of an MMNm elicited by an identical frequency change in a simple tone. These results suggest that at least partially different supratemporal neuron populations are invovled in processing changes in simple and complex sounds and that sensory‐memory representations for these sounds may be located in different fields of the auditory cortex.