Heari ng loss in hypothyroidism has been reported by many authors but its pathophysiology is unclear.Aims: to study the audiological evaluation of patients with acquired hypothyroidism.Materials and Methods: two groups were included: a hypothyroidism group (HG,, and a control group (CG, n-30). Parameters studied: gender, time of hypothyroidism, comorbidities, cochleovestibular symptoms, biochemistry and hormonal exams (TSH, T4), tonal audiometry, TOAEs and BERA.Results: all participants were women, 70% of the HG had Hashimoto thyroiditis, 60% of the HG had had the diagnostic of the hypothyroidism for at least five years. Depression and hypertension were frequent in HG. All HG patients had altered TSH values and 50% had diminished T4 values. Sensorineural hearing loss was detected in 22 ears from the HG and in seven from the CG. BERA was normal in the CG and altered in 10 ears from the HG, showing L-V increase. TOAEs were absent in 12 ears from the HG and in four from the CG. Conclusions:HG patients had more cochleovestibular symptoms, higher audiometric thresholds, increase in L-V in the BERA and absence or reduction in TOAEs amplitudes. Such alterations were not associated with THS and free T4 levels. Braz J Otorhinolaryngol. 2010;76(4):478-84. ORIGINAL ARTICLE BJORL