In the natural environment, attended sounds tend to be perceived much better than unattended sounds. However, the physiological mechanism of how our neural systems direct the state of perceptual attention to prepare for the detection of upcoming acoustic stimuli before auditory stream segregation remains elusive. In this study, based on the direct intracerebral recordings from the auditory cortex in eight epileptic patients with refractory focal seizures, we investigated the neural processing of auditory attention by comparing the local field potentials before 'attentional' and 'distracted' conditions. Here we first showed a distinct build-up of slow, negative cortical potential in Heschl's gyrus. The amplitude increased steadily, starting from 600 to 800 ms before presentation of the tone until the onset of the evoked component P/N 60-80 when the patients were in the attentional condition. Because of their specific topographical distribution and modality-specific properties, we named these 'auditory preparatory potentials', which are also associated with increased gamma oscillations (30-150 Hz) and desynchronized low frequency activity (below 30 Hz). Thus, our findings suggest that the auditory cortex is pre-activated to facilitate the perception of forthcoming sound events, and contribute to the understanding of the neurophysiological mechanisms of auditory perception from a new perspective. (C) 2020 Elsevier B.V. All rights reserved.