The inner and outer hair cells and their nerve endings in the basal and third turns of the guinea pig cochleae were three-dimensionally reconstructed by means of computer graphics. These cells were also morphometrically analysed and comparad. In the inner hair cells, the total number of nerve endings in the basal turn was higher than that in the third turn. The majority of afferent endings were accompanied by typecal presynaptic bodies. The other data were almost equal in the basal and third turns. Meanwhile, in the outer hair cells, there were big differences between the basal and third turns in every data. The results of this study may suggest that the outer hair cells mainly distinguish the frequency.