Variation of the P300 component was studied in normal children and adults d
uring an auditory oddball paradigm. In children, the target stimuli that we
re preceded by a large number of standard stimuli elicited about twice as l
arge P300 with a significantly shorter latency, a more widespread distribut
ion, and an earlier positivity in the frontal area than those that were pre
ceded by a small number of standard stimuli. The P300 variation was not as
marked in adults as in children. Based on the context updating theory of th
e P300, the finding suggests that a long intertarget interval (ITI) results
in a profound decay of the neural representation of the target stimulus in
children; consequently, mon resources are needed to update the neural repr
esentation, and the target may even be processed as a novel input. The P300
variation may provide information about the brain functions related to mem
ory, attention, and orienting in children. This variation should be conside
red when assessing cognitive brain functions with event-related potentials
in children.