The data of frequency properties of single neurons in the auditory midbrain center, central nucleus of the inferior colliculus and morphologic aspects of its functional ordering are reviewed. On the basis of reconstruction of single units frequency receptive fields and morphophysiologic mapping of their location within the frequency-band lamina of the central nucleus the model of spectral coding by auditory midbrain neurons is developed. The main structural basement of spectral coding in the auditory midbrain is the tonotopic organization of its central nucleus as well as the order in its morphological structure expressed in alternation of layers of disc-shaped neurons and neuropil. The main neural mechanism of spectral coding is a critical bands mechanism. The critical bandwidth is controlled by inhibitory disc-shaped neurons which constitute an essential part of the population of the central nucleus disc-shaped cells.