The peculiarities of the heart rhythm regulation were investigated in humans during the processing of acoustic information. Statistically significant differences were found in individuals with different levels of auditory-motor reactions according to the heart rhythm characteristics. Individuals with the high level of reactions were characterized by significantly lower total power spectrum (TP=1276,2 ms2), by the power spectrum of high (HL=280,1 ms^2) and very low frequencies (VLF=469,8 ms^2), as well as by low indexes of standard devia­tion of R-R intervals (SDNN=37,4 ms), when compared with the persons with the low level of reactions (5248,8; 866,7; 1937,0; 69,8 ms^2). The correlation analysis confirmed the dif-1V1 ferences between the groups of persons with different number of processed information and variable (r= 0,41, P<0,05) and spectral characteristics of heart rate (r=-0,49 - -0,56, P<0,05). Different strategies of activation of non-specific brain sys­tems in formation of psycho-physiological reactions and par­ticipation of heart rhythm regulatory mechanisms in vegeta­tive support of auditory information processing are discussed.