Magnetic resonance imaging (MRI) was used to obtain measures presumed to scale the dimensions of the lower auditory pathway in humans for the purpose of further defining the relationship between length of the auditory pathway and auditory brain stem response (ABR) latencies. Specifically, measurements of soft tissue structures, that is, the eighth nerve and brain stem, were made for comparison with skull dimensions and ABR latencies. It was hypothesized that the brain stem dimensions covary significantly with skull dimensions and that the ABR parameters covary with both skull and brain stem dimensions. In general, only weak correlations were obtained with coefficients failing to reach statistical significance for most comparisons. These findings suggest that variance in ABR latencies cannot be attributed completely to variance in brain stem dimensions and raise suspicion that skull dimensions do not directly reflect brain stem dimensions.