The Organ of Corti is a structure located within the cochlea of the inner ear. It plays a crucial role in the process of hearing by converting sound vibrations into electrical signals. This organ contains hair cells, which are sensory receptors that respond to sound waves. When sound enters the ear, it causes fluid in the cochlea to move, stimulating the hair cells in the Organ of Corti. These hair cells then send signals to the auditory nerve, which transmits the information to the brain, allowing us to perceive sound.