Monkeys have the capacity to accurately discriminate the difference between two acoustic flutter stimuli. In this task, monkeys must compare information about the second stimulus to the memory trace of the first stimulus, and must postpone the decision report until a sensory cue triggers the beginning of the decision motor report. The neuronal processes associated with the different components of this task have been investigated in the primary auditory cortex (A1); but, A1 seems exclusively associated with the sensory and not with the working memory and decision components of this task. Here, we show that ventral premotor cortex (VPC) neurons reflect in their activities the current and remembered acoustic stimulus, their comparison, and the result of the animal's decision report. These results provide evidence that the neural dynamics of VPC is involved in the processing steps that link sensation and decision-making during auditory discrimination.