In children, P3 latency decreases with increasing age. This decrease c
ould be linked with the maturation of cognitive processes. According t
o this hypothesis, event-related potentials P3 were recording in gifte
d children to research an electrophysiological correlation with the me
ntal precocity. Auditory long latency event-related potentials were re
corded in 10 gifted children (IQs over 140) and 23 control subjects. T
he part of variance related to age was extracted by comparing deviatio
ns from regression line as a function of age. Stimulus-evoked N1 compo
nent latency was not statistically different in the two populations. E
vent-related P3 component latency was significantly shorter in the gif
ted children at Cz (P<0.05). Inter-peak interval N1-P3 was significant
ly shorter at all three recording sites (P<0.01 at Fz and CZ, P<0.02 a
t Pz). These results suggest a relationship between the P3 component a
nd cognitive ability in children.