A comparison was made between the action potentials of the cochlear nerve recorded from a needle electrode placed on the round window, promontory, tympanic membrane, external auditory canal and ear lobe in 10 guinea pigs. The acoustic stimulus was 80 dB HL, 6 KHz logon at a repetition rate of 20 per sec. The expected decreased sensitivity at a remote site from the cochlea was observed as follows ; Amplitude of N1 was 220, 91, 21, 13, 2.99 μV on the round window, promontory, tympanic membrane, external auditory candal and ear lobe respectively. It was consistently observed that the N1/N2 ratio of the action potential is proportionally smaller in the remote recording than in the near from the cochlea. Nevertheless, the action potentials recorded at different sites, largely mimicked one another in a qualitative manner. There was no significant difference in the latencies of N1 and the latencies from N1 to N2 of action potentials recorded at 5 sites.