The prevalence of hearing defects in the Indian population is estimated to be about 6%. The risk factors are age, noise, cardiovascular system disorders, Diabetes mellitus and social factors. Aims: The aims of the study were to find out the prevalence and type of hearing loss among diabetic subjects, to establish if there was a relationship between age, duration, severity and complications of Diabetes to the changes in hearing threshold and to establish if there was a relationship between height, weight, family history, diet, blood pressure, blood group and blood cholesterol. Materials and methods: This study included 100 diabetic patients (NIDDM) and 200normal subjects (controls) in the age group of 30 __ampersandsignndash; 59 years, and the controls were matched for age and sex. A detailed clinical examination was performed using a diabetic proforma and screened for complications. The diagnosis was established with the help of tuning fork tests and audiometric analysis. Diabetic patients were categorized into groups and subgroups and were analyzed for statistical significance. Results: It was found that diabetics have an increased mean threshold of hearing at higher frequencies than non-diabetics. The type of hearing loss is typically bilateral and symmetrical, involving higher frequencies. The complications of the disease, sex, weight, height, family history, diet, blood pressure, blood group and blood cholesterol had no significant correlation with the type of hearing loss and with mean average hearing threshold. Conclusion: A relationship exists between the hearing impairment in diabetic patients and other aspects of the disease, which include age, duration and control of Diabetes mellitus.