Urea is present in the inner ear, and when it is administered, induces rapid changes in the volume and osmolality of the inner ear fluid. However, the regulating mechanisms are unknown. Two groups of urea transporters (UTs), the renal urea transporter (UT-A) and the erythrocyte urea transporter (UT-B) have been cloned recently. The aims of the current study were to investigate the cellular localization of UTs in the cochlea of male Sprague-Dawley rats by immunohistochemistry. Both UT-A1 and UT-B were expressed in the inner and outer pillar cells, inner and outer hair cells, Boettcher's cells, and Deiters' cells in the organ of Corti. Immunoreactivity for UT-A3 was localized only in the mesothelial cells underlying the basilar membrane. In the stria vascularis, UT-A1 was expressed only in the marginal cells, whereas UT-B was expressed only in the basal cells. In the spiral ganglion, most cells had strong UT-A1 immunoreactivity whereas UT-B was not expressed. In the spiral limbus, UT-B was expressed in the interdental cells whereas UT-A was not expressed. In the crista ampullaris, UT-A1 was expressed in the dark cells, and UT-B expressed in the apical membrane of supporting cells in the neuroepithelium. The distribution of UT-A and UT-B in the inner ear suggests that the cells that surround the inner ear fluids may be involved in urea transport and thus play an important role in fluid homeostasis in the inner ear. The expression of UT-A and UT-B in the hair cells raises the possibility that UTs may be involved in volume regulation in these cells and mediate hair cell turgor.