A method of studying the innervation inside the organ of Corti is presented. Rabbits, guinea pigs and chinchillas were fixed with perfusion of the perilymphatic spaces. The cochleas were dissected according to the surface specimen technique and the specimens critical point dried, coated with gold and studied in the SEM. The final dissection into the planes of the fluid spaces of the organ of Corti was done in the dry state using especially sharpened watch makers forceps and razor blade knives. The course of the afferent and efferent innervation is described and differences between the species illustrated. Small high nerve endings on the outer hair cell degenerate after cutting the efferent nerve supply by dividing the vestibular nerve indicating their efferent nature.