ABRs(Auditory Brainstem Evoked Responses) were observed in rabbits after oral administration of glycerol(12ml/kg). The ABRs showed maximum change in 1-2 hours, and recovered in 4-6 hours. All wave latencies were increased without threshold change, and the wave V latency-intensity function curve shifted upward in parallel. The ABR changes suggest delay of neural conduction time through the auditory pathway which may be secondary to the electrolytes change in the inner ear and cerebrospinal fluid.