In a previous experiment, after chinchillas had been exposed to impulse noise trauma, plastic-embedded surface preparations of the organ of Corti were examined with the light microscope. A consistent relationship between cochlear hair cell loss and hearing loss was not found (Hamernik et al., 1980). In the present study, four cochleas from that experiment were sectioned and examined with the transmission electron microscope to determine if there were consistent patterns of damage to the sensory cells at the ultrastructural level that would more closely correlate with the audiometric data. Alterations of the outer hair cell stereocilia were found when threshold was elevated 15 to 30 dB. The membranes of the stereocilia appeared loose and wrinkled and the stereocilia were no longer erect. In some cases, predominantly in the first row of outer hair cells, stereocilia were missing and in other cases, stereocilia were fused. Within these giant stereocilia, the rootlets of the individual stereocilia had disintegrated. Other alterations in sensory cell ultrastruc-ture, though present, had no consistent pattern and could not be related to changes in hearing thresholds. Only the changes in the outer hair cell stereocilia appeared to correlate with hearing loss and the degree of damage was reflected in the amount of threshold elevation.