Theories disagree as to whether it is the early or the late neural correlate of awareness plays a critical role in phenomenal awareness. According to recurrent processing theory, early activity in primary sensory areas should correspond closely to phenomenal awareness. In support, research with electroencephalography found that in the visual and somatosensory modality, an early neural correlate of awareness is contralateral to stimulation, whereas a late neural correlate of awareness does not appear to be lateralized. Thus, early activity is sensitive to the perceived location of visual and somatosensory stimulation. Critically, it is unresolved whether this is true also for hearing. In the present study (N = 26 students), we found that the early neural correlate of awareness (auditory awareness negativity, AAN) was contralateral to auditory stimulation, whereas the late (late positivity, LP) was not. Because these findings match those in the visual and somatosensory modalities, they suggest that recurrent processing theory is valid across modalities.