... is an organ of the inner ear, located within the cochlea, which contributes to audition. The Organ of Corti includes three rows of outer hair cells and one row of inner hair cells. Vibrations caused by sound waves bend the stereocilia on these hair cells via an electromechanical force. The hair cells convert mechanical energy into electrical energy that is transmitted to the central nervous system via the auditory nerve to facilitate audition.
The above is from the (American) National Center for Biotechnology Information.
Next week (I feel it's inevitable): where are the Dieters cells?
Answer: they're in the Organ of Corti (associated with the outer hair cells referred to above). Accept "in the ear", or "in the cochlea".
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