We used event-related fMRI methodology to investigate human brain activity during auditory imagery. A series of susceptibility-weighted MR images covering the whole brain were acquired to obtain blood oxygenation level-dependent (BOLD) signal changes associated with the imagery event of hearing simple monotone. Group analysis across the 12 right-handed subjects revealed activations in the medial and inferior frontal gyri, precuneus, middle frontal gyri, superior temporal gyri, and anterior cingulate gyri. Bilateral primary and secondary auditory areas in the superior temporal gyri also exhibited the event-related MR signal changes. The proposed method allowed for the analysis of brain areas responsive to the event of auditory imagery while our results suggest that auditory imagery and actual audition share common neural substrates.