The aim of the current study was to differentiate the sources of neuromagnetic mismatch negativity (MMNm) to deviants of different features. For this purpose, the MMNm of twenty-one healthy subjects (seven males) were recorded left-hemispherically. Subjects were stimulated monaurally in an oddball paradigm with standard tones of 1000 Hz and three different kinds of mismatch tones (frequency, duration and intensity deviants). Data analysis revealed mean MMNm dipole locations anterior, inferior and more medial than the N100m dipoles. The mean difference between the N100m and MMNm dipoles was in the range of up to 6 mm in one dimension. The dipole locations of all three kinds of deviants differed significantly from each other. The MMNm dipoles of both frequency and duration deviants were found to be significantly inferior to the corresponding source of intensity deviants, while the MMNm dipoles of duration and frequency deviants significantly differed in anterior-posterior direction. This differentiation between sources emphasizes the importance of feature analysis in MMN(m) generation.