We designed an experimental model of acute otitis media to study its effects in the hair cells of the organ of Corti. Thirty Sprague-Dawley rats were used, and divided into three groups. The rats from the first group were exposed to one episode of acute otitis media, the second group to two episodes and the third group were induced with three episodes of acute otitis media. After that, all cochleas were processed by specific surface specimen method. Finally, each organ of Corti was examined using scanning electron microscopy. Damage to hearing cells was compared between the three groups involved in the study. Significant great loss of sensory cells was found when the episodes of acute otitis media were repeated, in both turns of the cochlea: basal (alpha = 0.002) and distal (alpha = 0.001). The results reported in this study indicate the importance of specialized treatment in children affected with recurrent acute otitis media to prevent cochlear damage.