Diabetes Mellitus is an endocrinal disorder known for its neurological complications, frequently involving peripheral, somatic and autonomic nervous system. The correlation in auditory neuropathy and peripheral neuropathy in relation to diabetes has received much less attention. The advent of neurophysiological techniques has enhanced the understanding of normal auditory function and conduction velocity of the peripheral nerve and the possible effects that diabetes may exert on them. Brainstem evoked response audiometry (BERA) and Nerve conduction velocity studies (NCVS) are the neurophysiological tests that assess the functional integrity of the auditory pathway and the conduction velocity of the peripheral nerves and provide a non-invasive and objective method of investigation. Diabetes mellitus causes both the auditory neuropathy and peripheral neuropathy. There exist conflicting data from the past, regarding the relationship of the auditory neuropathy and peripheral neuropathy in the hyperglycemic subjects with the glycemic control and duration of the disease.