The P300 event-related potential (ERP) was elicited in left- and right-handed young adult male and female subjects (n = 20/group), with auditory and visual stimulus modalities from single-stimulus and oddball tasks. P300 amplitude was larger across all conditions for left- compared to right-handed subjects at anterior and central electrode sites. P300 latency was shorter across all conditions for left- compared to right-handers. Task type did not affect the ERP handedness differences. Male and female subjects demonstrated comparable ERP handedness effects, although smaller P300 components were obtained for males compared to females. When considered in the context of previously reported corpus callosal size differences for left- vs. right-handed and male vs. female participants, the findings suggest that the P300 reflects callosal size and inter-hemispheric transmission efficacy.