OBJECTIVE To compare the results between auditory steady-state response (ASSR) and 40 Hz auditory event related potential (AERP), and explore the accuracy of hearing thresholds by using ASSR and AERP and the clinic forensic value. METHODS Thirty seven ears were tested with pure-tone audiometer, 40Hz AERP and ASSR, respectively. All the volunteers in our study were awake during 40 Hz AERP test and ASSR test. RESULTS Thresholds acquired with ASSR and 40Hz AERP test had a close correlativity and showed higher than those acquired with PTA test. There was no significant difference between the accuracy of ASSR and 40Hz AERP in estimating pure-tone thresholds. CONCLUSIONS After determining the correct value, ASSR can be used directly to evaluate hearing loss objectively.