Objectives : The purpose of this study was clinical observation about sensorineural hearing loss compare with acupucture treatment and assessments of prognotic factors. Methods : This study was clinical observation about sensorineural hearing loss cases. for diagnosing in these cases, pure tone audiometry was used. The treatment, acupuncture was used. Results : Three patients(37.5%) remarkably improved, one patient(12.5%), slightly improved, four patients(50%), no change. Conclusions : These results suggest that the prognosis by age and initial hearing threshold was significant. The treatment on sensorineural hearing loss considered that bone condution improved.