OBJECTIVE: To obtain thresholds for Steady-State Auditory Evoked Potential (PEAEE) in childhood born at term and preterm childhood with normal hearing in order to investigate the process of maturation of the responses. MATERIAL AND METHODS: transversal study with 41 childhood listeners, 21 preterm and 20 term from the Newborn Hearing Screening Service, Nossa Senhora da Conceição Hospital of Porto Alegre, which showed the presence of otoacoustic emissions in both ears. We evaluated the response to the PEAEE at frequencies of 500, 1000, 2000 and 4000 Hz bilaterally. RESULTS: There was a statistically significant difference between preterm and term group at all frequencies tested, and the preterm infants had significantly higher thresholds than those born at full term. Group average obtained in preterm, 41.7 (± 8.5), 30.8 (± 7.1), 26.7 (± 4.5) and 31.6 (± 6.9) and the group forward averaged 34.8 (± 9.3), 24.2 (± 6.2), 22.9 (± 5.2) and 25.7 (± 6.6), for frequencies of 500, 1000, 2000 and 4000 Hz, respectively. CONCLUSION: Based on the findings mentioned above, one can conclude that the thresholds obtained by PEAEE shows a greater maturity of the auditory pathways in the conduct of the stimulus increased as gestational age infant (between 32-40 weeks).