OBJECTIVE To asses hearing loss in patients infected with the human immunodeficiency virus (HIV) and its relationship with clinical stage (fulfillment of diagnostic criteria for human acquired immunodeficiency syndrome/AIDS) and degree of lymphocyte depletion (number of CD4+ lymphocytes). METHODS Assessment of thirty consecutive HIV-infected patients regarding the presence of subjective hearing loss, pure-tone audiometry, brain stem auditory evoked potentials (BAEP); and number of CD4+ lymphocytes and treatment with antiretroviral drugs. RESULTS Forty percent of patients reported hearing loss; 33% had an abnormal audiometry and BAEPs were abnormal in 56% of patients. The most common findings included high-frequency sensorineural loss and an increase in the wave III latency and interaural I-V difference. Subjective hearing loss and an abnormal audiometry were both related to the administration of antiretroviral drugs, whereas abnormal BAEPs were related to AIDS and low CD4+ lymphocyte counts. CONCLUSIONS In HIV infected patients, an abnormal BAEP is the most common audiologic disorder, particularly in the advanced stages of the disease.