Organ of Corti is the hearing organ. It is located on the basilar membrane that contains hair cells. Hair cells act as auditory receptors. They are present on the internal side of the organ of Corti on the basilar membrane and lined by an elastic tectorial membrane. As the vibrations approaches the hair vibrates and come in contact with the tectorial membrane which generates an auditory impulse. This impulse is carried to the brain by audtory nerve.