Impairment of cochlear function was investigated following ultrasonic irradiation of the vestibule and the cochlea through the round window in cats and guinea pigs. Selective destruction of the vestibular balance mechanism with negligible impairment of cochlear microphonic response was achieved, provided that the ultrasound beam was directed away from the cochlea and towards the ampulla of the superior semicircular canal. Directing ultrasound into the cochlea produced a depression in C.M. which was greatest in the higher frequency responsive area corresponding to the region of the first two cochlear turns. The degree of cochlear microphonic depression increased as the duration of irradiation was extended. The occurrence of a significant temperature increase accompanying the application of ultrasound implicated the involvement of a thermal mechanism in addition to the mechanical disruptive effect of ultrasound.