The current theory of the representation of the two ears in the auditory cortex, namely that both ears are represented in each cerebral cortex and that the contralateral ear receives a stronger representation, is critically reviewed in the light of more recent evidence. On the basis of neurophysiological and behavioral studies in animals and a variety of clinical studies, it is concluded that the notion of contralateral ear dominance in the cortex requires revision, and it is proposed that the contralateral sound field, rather than contralateral ear as such, is represented in each cortex. It is suggested that the contralateral and ipsilateral inputs to the auditory cortex do not so much differ in their relative strengths, but in the qualitative nature of the information they transmit.