The ototoxic effects of salicylate on the ultrastructure of spiral ganglion cells were examined. Sodium salicylate($50{sim}60/kg$ body weight, once a day for 7 days) were injected subcutaneously to $5{sim}6$ week-old fifteen Sprague-Dawley rats. Animals were sacrificed 24 hours (group 1), 6 weeks (group 2) or 10 weeks (group 3) after the last injection. In group 1 animals, distention of membranous cisternae was found in the cytoplasm of ganglion cells, satellite cells and Schwann cells in which enlargement or multicystic cytosome formation of the mitochondria were shown. In group 2 animals, membranous cisternae became larger or fused to form larger vacuoles or cysts. Shrinkage of spiral ganglion cell cytoplasm and loosening of myelin sheath were seen. In group 3 animals, extensive swelling or loss of nerve fibers were shown along with the folding or partial loss of myelin sheath which caused leakage of ganglion cell cytoplasm. It was concluded that the ototoxicity of salicy-late caused the ultrastructral changes of the spiral ganglion cells which became more severe in group 2 and 3 animals. The possibility of retrograde degeneration following the sensory cell changes was suggested.