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Sensorineural hearing loss can be divided into its two components - sensory and neural - to allow us more clarity in specifying the type of hearing loss. The comprehensive audiometric assessment and supplemental tests can yield the information needed to differentiate between a sensory and a neural hearing loss, although they can co-exist in the same ear. Neural hearing loss is another name for retrocochlear hearing loss.

Sensorineural hearing loss results from inner ear or auditory nerve dysfunction. The sensory component may be from damage to the organ of Corti or an inability of the hair cells to stimulate the nerves of hearing or a metabolic problem in the fluids of the inner ear. The neural or retrocochlear component can be the result of severe damage and sudden sensorineural hearing loss to the organ of Corti that causes the nerves of hearing to degenerate or it can be an inability of the hearing nerves themselves to convey neurochemical information through the central auditory pathways.

The reason for sensorineural hearing loss sometimes cannot be determined, it does not typically respond favorably to medical treatment, and it is typically described as an irreversible, permanent condition. Like conductive hearing loss, sensorineural hearing loss reduces the intensity of sound, but it might also introduce an element of distortion into what is heard resulting in sounds being unclear even when they are loud enough. Once any medically treatable conditions have been ruled out, the treatment for sensorineural hearing loss is amplification through hearing aids.