Sudden sensorineural hearing loss is defined as a loss that is greater than 30dB in three contiguous frequencies and that occur in less than 3 days. Idiopathic sudden sensorineural hearing loss develops over a period of hours or a few days without definitive cause. Many known conditions are associated with sudden hearing loss, but most often the etiology, pathogenesis and treatment are not clinially apparent. The purpose of this study is to analyze the clinical feature and the therapeutic effect of steroid, heparin and hypaque on the sudden sensorineural hearing loss of 26 patients(32 ears) admitted in Incheon Cristian Hospital from January 1987 to December 1990. The result were as follows : 1) Average age : 41,2 age, most common in 4th decade(30.7%), Male : Female(1 : 2), Bilateral : Unilateral(1 : 3), Rt : Lt(1.5 : 1). 2) Patients before 4th generation of age showed a better recovery. 3) Patients treated within 2 weeks from the onset of symptoms showed better recovery(8.8%) than those treated 2 weeks or later(31.2%). 4) Patients with severe hearing loss showed a poorer recovery. 5) Treatment results(32 cases) were 16 cases(50%) of complete recovery, 4 cases of partial recovery(12.5%), 2 cases(6.3%) of slight recovery, and 10 cases(31.3%) of no response. 6) Most common type was asending type and good prognosis orders were following in order : Ascending type-Flat type-Descending type-Profound type. 7) Patients without vertigo showed better recovery(71.4%) than those with vertigo(25%). 8) There was no statistial correlation between the URI history and recovery rate. 9) Patients with elerated ESR showed a poorer recovery.