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Long latency auditory evoked potentials showed no significant change in an early study on transcendental meditation practitioners . The P2 component showed a decrease in peak amplitude during Qigong meditation and a decrease in peak latency during meditation on “OM. ” The P2 wave partly reflects auditory output of the mesencephalic activation system [24, 25]. From MEG and EEG data based on depth electrodes in patients, the neural generators for the P2 component were localized in the planum temporale as well as the auditory association complex (Brodmann area 22) [26–29].