The objective of this study was to investigate the effect of stimuli, transducers and gender on the latency and amplitude of acoustic change complex (ACC). ACC is a multiple overlapping P1-N1-P2 complex reflecting acoustic changes across the entire stimulus. Fifteen males and 15 females, in the age range of 18 to 25 (mean=21.67) years, having normal hearing participated in the study. The ACC was recorded using the vertical montage. The naturally produced stimuli /sa/ and /si/ were presented through the insert earphone/loud speaker to record the ACC. The ACC obtained from different stimuli presented through different transducers from male/female participants were analyzed using mixed analysis of variance. Dependent t-test and independent t-test were performed when indicated. There was a significant difference in latency of 2N1 at the transition, with latency for /sa/ being earlier; but not at the onset portions of ACC. There was no significant difference in amplitude of ACC between the stimuli. Among the transducers, there was no significant difference in latency and amplitude of ACC, for both /sa/ and /si/ stimuli. Female participants showed earlier latency for 2N1 and larger amplitude of N1 and 2P2 than male participants, which was significant. ACC provides important insight in detecting the subtle spectral changes in each stimulus. Among the transducers, no difference in ACC was noted as the spectra of stimuli delivered were within the frequency response of the transducers. The earlier 2N1 latency and larger N1 and 2P2 amplitudes noticed in female participants could be due to smaller head circumference. The findings of this study will be useful in determining the capacity of the auditory pathway in detecting subtle spectral changes in the stimulus at the level of the auditory cortex.