The comparative wavelet analysis presented in details by Demiralp et al. (1999), Ademoglu (1995) and by Başar et al. (2001) will be now applied to oddball P300 results (see Başar-Eroglu et al., 2001). The results obtained basically confirm those obtained by using adaptive digital filtering: The delta response dominates the P300 potential while the theta response is prolonged in a second late window.