This dataset accompanies the manuscript on population dynamics and information flow between A1 and PFC during auditory decision-making. It includes single-trial neuronal activity for each neuron analyzed in the study. In total, there are 37 recording sessions: 12 from monkey 1 and 25 from monkey 2. All sessions feature simultaneously recorded neurons from both A1 and PFC. Additionally, single-session behavioral data are provided for both monkeys.