Organ of Corti : Organ of corti is present on basilar membrane which consists of receptor cells or phonoreceptors and supporting cells.

Receptor Cells : There are 2400 receptor cells. The receptor cells also called hair cells as they contains hair cells that act as auditory receptors. The hair cells are present in rows on the internal side of the organ of corti. The basal end of the hair cell is in close contact with the afferent nerve fibres. A large number of processes called stereo cilia are projected from the apical part of each hair cell. Above the rows of the hair cells is a thin elastic membrane called tectorial membrane.

Supporting Cells : The supporting cells are of two types : Long pillar cells and short phalangeal or Deiters cells.