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The relationship between the evoked responses (ERPs/ERFs) and the event‐related changes in EEG/MEG power that can be observed during sentence‐level language comprehension is as yet unclear. This study addresses a possible relationship between MEG power changes and the N400m component of the event‐related field. Whole‐head MEG was recorded while subjects listened to spoken sentences with incongruent (IC) or congruent (C) sentence endings. A clear N400m was observed over the left hemisphere, and was larger for the IC sentences than for the C sentences. A time–frequency analysis of power revealed a decrease in alpha and beta power over the left hemisphere in roughly the same time range as the N400m for the IC relative to the C condition. A linear regression analysis revealed a positive linear relationship between N400m and beta power for the IC condition, not for the C condition. No …