Both attention and masking sounds can alter auditory neural processes and affect auditory signal perception. In the present study, we investigated the complex effects of auditory-focused attention and the signal-to-noise ratio of sound stimuli on three different auditory evoked field components (auditory steady-state response, N1m, and sustained field) by means of magnetoencephalography. The results indicate that the auditory steady-state response originating in primary auditory cortex reflects the signal-to-noise ratio of physical sound inputs (bottom-up process) rather than the listener's attentional state (top-down process), whereas the sustained field, originating in nonprimary auditory cortex, reflects the attentional state rather than the signal-to-noise ratio. The N1m was substantially influenced by both bottom-up and top-down neural processes. The differential sensitivity of the components to bottom-up and top-down neural processes, contingent on their level in the processing pathway, suggests a stream from bottom-up driven sensory neural processing to top-down driven auditory perception within human auditory cortex.