In this review, we analyze the cognitive processes contributing to selection in audition. In particular, we focus on the processing of auditory distractors in sequential selection paradigms in which target stimuli are accompanied by distractors. We review the evidence from two established tasks, namely the auditory negative priming and the auditory distractor–response binding task, and discuss the cognitive mechanisms contributing to the results typically observed in these tasks. In fact, several processes have been suggested as to explain how distractors are processed and handled in audition; that is, auditory distractors can be inhibited, encoded with a do-not-respond-tag, integrated into a stimulus–response episode containing the response to the target, or upheld in working memory and matched/mismatched with the following distractor. In addition, variables possibly modulating these cognitive processes are discussed. Finally, auditory distractor processing is compared with distractor processing in vision.