The effect of alcohol on acoustic reflex was studied after administration of alcohol 1.5gm/kg and 3gm/kg in rabbits. Acoustic reflex threshold(ART) was raised, after administration of alcohol, without differences according to stimulus frequencies and ART shift and duration of recovery were increased by administration of larger dose of alcohol. There was no difference between ipsilateral and contralateral ART shift in the group, administered 1.5gm/kg alcohol but the contralateral ART shift was significantly greater than the ipsilateral in the group, administered 3gm/kg alcohol.