Notched noise (white noise with embedded spectral gap) causes significant excitatory offset responses in the auditory cortex of awake and anesthetized guinea pigs. The largest offset responses were located in the infragranular/granular layers, and current source density analysis revealed that offset responses were associated with an early current sink localized in the upper infragranular layers. We discuss the possibility that the offset responses might be associated with an auditory phantom percept (Zwicker tone).