A number of papers present the research on hearing disturbances in the course of diabetes mellitus. Some authors report the damage of inner ear cells, whereas others maintain that it is located in the retrocochlear part of the hearing pathway. The objective of the paper was to find the location of the auditory pathway disturbances in children suffering from diabetes mellitus. The analysis concerns 37 insulin treated children aged 6-18 years. The following audiometric methods were applied: pure-tone audiometry, impedance audiometry as well as auditory brainstem response (ABR). We observed conduction disturbances within the stem in ABR, in the children without hearing loss in pure-tone audiometry.