Understanding how vagus nerve stimulation (VNS) modulates cortical information processing is essential to developing sustainable, adaptive artificial intelligence inspired by biological systems. This study presents the first evidence that VNS alters the representation of auditory information in a manner that is both layer- and frequency band-specific within the rat auditory cortex. Using a microelectrode array, we meticulously mapped the band-specific power and phase-locking value of sustained activities in layers 2/3, 4, and 5/6, of the rat auditory cortex. We used sparse logistic regression to decode the test frequency from these neural characteristics and compared the decoding accuracy before and after applying VNS. Our results showed that VNS impairs high-gamma band representation in deeper layers (layers 5/6), enhances theta band representation in those layers, and slightly improves high-gamma representation in superficial layers (layers 2/3 and 4), demonstrating the layer-specific and frequency band-specific effect of VNS. These findings suggest that VNS modulates the balance between feed-forward and feed-back pathways in the auditory cortex, providing novel insights into the mechanisms of neuromodulation and its potential applications in brain-inspired computing and therapeutic interventions.