An apparatus and a method for performing differential interaural latency evaluation utilizes the ability of the human brain to locate a complex sound source. Respective stimuli are simultaneously applied to the ears of the subject. The stimulus applied to one ear is offset in time with respect to the stimulus applied to the other ear. The stimuli are perceived by the subject as being generated by a sound source inside of the subject's head at a location within the head in accordance with the interaural differential latency. The relative time offset between the stimuli can be varied until the apparent source of the stimuli is perceived by the subject as being in the vicinity of a predetermined position. The time offset is ascertained and used to generate indicia of interaural differential latency, which is displayed by an electronic display.