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This chapter summarizes how the human auditory system translates the acoustic speech sound from acoustic energy into a neural signal. Initial processing begins with the outer ear, followed by mechanical amplification in the middle ear (via the ossicles). The inner ear contains the cochlea, which is what converts physical energy to a neural signal that is transmitted to the auditory nerve. The subcortical auditory pathway includes the cochlear nucleus, inferior colliculus, and medial geniculate body. Subcortical auditory processing can be assessed with EEG to measure the auditory brainstem response (ABR) or frequency following response (FFR). The cortical area receiving auditory information, auditory cortex, contains a number of distinct subfields. The chapter also reviews common approaches for clinical evaluation of hearing sensitivity, notably the pure-tone audiogram, and common challenges to hearing (including sensory-neural hearing loss, noise induced hearing loss), and the function of cochlear implants.