Abstract A growing body of evidence suggests that steady‐state evoked potentials may be a useful measure of beat perception, particularly when obtaining traditional, explicit measures of beat perception is difficult, such as with infants or non‐human animals. Although attending to a stimulus is not necessary for most traditional applications of steady‐state evoked potentials, it is unknown how attention affects steady‐state evoked potentials that arise in response to beat perception. Additionally, most applications of steady‐state evoked potentials to measure beat perception have used repeating rhythms or real music. Therefore, it is unclear how the steady‐state response relates to the robust beat perception that occurs with non‐repeating rhythms. Here, we used electroencephalography to record participants' brain activity as they listened to non‐repeating musical rhythms while either attending to the rhythms or while distracted by a concurrent visual task. Non‐repeating auditory rhythms elicited steady‐state evoked potentials at perceived beat frequencies (perception was validated in a separate sensorimotor synchronization task) that were larger when participants attended to the rhythms compared with when they were distracted by the visual task. Therefore, although steady‐state evoked potentials appear to index beat perception to non‐repeating musical rhythms, this technique may be limited to when participants are known to be attending to the stimulus.
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