The relationship between the acoustic reflex threshold (ART) and loudness was examined in patients with unilateral hearing losses and subjects with simulated hearing losses using a masking method. Significant differences in the ART between the two ears of patients with unilateral hearing losses were correlated with differences in loudness at the level of the ART with differences in loudness determined by the alternate binaural loudness balance test. A similar relationship of ART and the sensation of loudness was also observed in ears with simulated hearing losses. The results obtained in the present study suggest a positive relationship between the ART and loudness, and provide some support for the assumption that a common neuronal information pathway plays an important role both in producing the loudness and eliciting the acoustic reflex.