Visual distance cues modulate neuromagnetic auditory N1m responses

► Auditory distance perception can rely on sound intensity as a cue and can be additionally modulated by vision. ► We found that the N1m MEG component generated in auditory cortex was enhanced when a sound was paired with a distant compared to a close visual cue. ► This result suggests an audio-visual interaction at an early stage in the auditory cortex, possibly related to cue integration for auditory distance processing.