Hypothyroidism is a syndrome characterized by the clinical and biochemical manifestation of thyroid hormone deficiency. BAEPs are effective in evaluating the integrity of the peripheral and central auditory pathways. This study was undertaken to compare the interpeak latency of BAEP between hypothyroid patients and normal subjects. Forty patients [mean 39.7±12.5] with biochemical evidence of hypothyroidism, with thyroxine less than 4μg/dl and thyrotropin above 4.5 m IU/L including both gender were taken as a study group and compared with control group who were normal subjects and age and sex matched. Informed consent was obtained. Experimental protocol was approved by ethical committee. Both study and control groups were subjected to physical examination and laboratory investigations including triiodothyronine, thyroxine, and thyrotropin. BAEP recording was done by using four channel digital polygraph. The results were statistically analyzed using student‘t’ test. P < 0.05 was accepted as significant.The result of present study shows significant prolongation of Interpeak latency of BAEP in study group compared to control group which suggest central nervous involvement in hypothyroidism.