SUMMARYAuditory information processing is very important in the darkness where vision information is extremely limited. Barn owls have an excellent hearing information processing function. Barn owls can detect a sound source with high accuracy to within less than two degrees in both the vertical and horizontal directions. When they perform sound source localization, barn owls use the interaural time difference for localization in the horizontal plane, and the interaural level difference for localization in the vertical plane. We are constructing a two-dimensional sound source localization model using pulse-type hardware neuron models based on sound source the localization mechanism of barn owl for the purpose of engineering application. In this paper we propose a pulse-type hardware model for level difference detection based on sound source the localization mechanism of the barn owl. First, we discuss the response characteristics of the mathematical model for level difference detection. Next we discuss the response characteristics of the hardware mode. The results show clearly that this proposed model can be used as a sound source localization model for the vertical direction. C⃝ 2014 Wiley Periodicals, Inc. Electron Comm Jpn, 97(3): 31-37, 2014; Published online in Wiley Online Library (wileyonlinelibrary.com).