It has been suggested [W. D. Keidel and M. Spreng, “Neurophysiological Evidence for the Stevens Power Function in Man,” J. Acoust. Soc. Am. 38, 191–195 (1965)] that human evoked cortical responses to acoustic stimuli have properties that can be related directly to the sensation of loudness. Evidence is quoted to support the argument that, although the evoked responses are certainly related to loudness, the direct equation of sensation magnitude to potential is not entirely justifiable.