The purpose of this study is to observe the change in gamma-band cortical activities (GBAs) due to task difficulty. Event-related potential and gamma-band activity were investigated using electroencephalograms recorded during auditory oddball tasks with two difficulty levels. For more difficult task, the amplitude of P300 decreased and the peak latency of P300 was delayed significantly compared to easier task. The induced GBA decreased considerably during the P300 latency period and the peak latency of the induced GBA was delayed for more difficult task. The results imply that the difficulty-related change in cortical information processing may be implemented as a change in the strength of local neuronal association.