Diabetes mellitus (DM) is a common systemic metabolic disease with increasing worldwide prevalence. DM is associated with multiple macro- and micro vascular complications, including thickening of the basal membrane of the stria vascularis is capillaries on the lateral wall of the cochlea and other micro vascular and neuropathic changes that could induce hearing loss. In view of contradictory results regarding hearing impairment in diabetic patients, the current study was planned with the objectives to assess the hearing threshold level in diagnosed patients of diabetes mellitus, to study the correlation between the degree of hearing loss and the duration, severity of hyperglycemia and its complications. The present study was planned on 30 patients referred to Department of ENT in Indira Gandhi Institute of Medical Sciences from Jan 2018 to Jun 2018. A detailed history including hearing loss – duration, onset, associated symptoms and diabetes – duration, treatment taken was obtained from the patients who were selected on basis of the inclusion and exclusion criteria and was then subjected to a detailed ENT examination. It is concluded that the incidence of sensorineural hearing loss is significantly high in Diabetes mellitus patients as compared to non-diabetic controls. However, there is a need for further studies with larger sample size in order to establish the observed SNHL in these patients. Since blood glucose level and diabetic complications had strong association with sensorineural hearing loss. Diabetic patients with poor control of blood glucose level have increased risk of hearing loss and may be an under diagnosed complication of diabetes.