Auditory cells, also known as hair cells, are specialized sensory cells located in the inner ear. They play a crucial role in the process of hearing by converting sound vibrations into electrical signals. These signals are then transmitted to the brain via the auditory nerve, allowing us to perceive sound. There are two main types of auditory cells: inner hair cells and outer hair cells. Inner hair cells are primarily responsible for sending auditory information to the brain, while outer hair cells help amplify sound vibrations. Damage to these cells can lead to hearing loss, highlighting their importance in the auditory system.