Background: The etiology of hearing loss may be of endocrine or metabolic abnormalities with varying degrees. Objective: Define how changes in thyroid hormone levels could affect hearing system and characterize the audiological or electrophysiological findings of hearing assessment in individuals with acquired thyroid dysfunction. Materials and Methods: Between Dec 2018- Feb 2020, twenty healthy control subjects, twenty hyperthyroidism and twenty hypothyroidism patients who are diagnosed in the department of Endocrinology and Metabolism at Al-Azhar University Hospitals between the ages of 18-50 years old. Pure tone audiometry, speech audiometry and ABR measurements were performed for each patient. Results: When audiometric findings of hypothyroid patients were studied, sensorineural hearing loss was detected mainly at high frequencies. When ABR measurements of hypothyroid group compared to control group, revealed that wave V. latency was longer in the hypothyroid group. Conclusion: These changes in ABR waves suggest that there are retro-cochlear problems in hypothyroid patients.