Introduction: Children's hearing problem will influence development, especially speech and language. Early detection is essential,but Auditory Brainstem Response (ABR) reference for Indonesian hasn't been present yet. Objective: to determine absolute wave latency of ABR in children Methods: A retrospective descriptive study was conducted on children who underwent ABR examination at Hearing and Speech Clinic, Hasan Sadikin Hospital from 2018-2021. Inclusion criteria are type A tympanogram, pass outcome on OAE, wave V appearance on 20 dBnHL click stimulus in both ears. Exclusion criteria are incomplete medical record, tumors, abnormalities in head and neck, and presence of systemic and syndromic diseases. ABR wave were evaluated using the ABR bio-logic® System Corp and calculated in 60dBnHL Results: Subjects comprised of 64.1% boys and 35.9% girls, with the most in older than 2 year age group. Mean absolute latency of ABR waves, in 0-24 month age group, for the right ear are wave I: 2.230 (±0.425)ms; wave III: 4.506 (±0.421)ms; wave V: 6.324 (± 0.521)ms and left ear wave I: 2.131 (±0.416)ms ; wave III: 4.310 (±0.412)ms; wave V: 6.246 (± 0.326)ms. In older age group for the right ear are wave I: 2.120 (±0.468)ms; wave III: 4.343 (±0.472)ms; wave V: 6.182 (± 0.498)ms and left ear wave I: 2.111 (±0.421)ms ; wave III: 4.314 (±0.415)ms; wave V: 6.118 (± 0.407)ms. Conclusion: There was a new absolute wave latency of ABR values in children for the population in West Java.