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The organ of Corti is fundamental to the process of perception of sounds: without its work of transformation, in fact, the brain could not understand the meaning of acoustic waves and would not perceive any kind of sound phenomenon.
The organ of Corti is made up of 16,000-20,000 sensory cells (or hair cells) and an unspecified number of supporting cells; moreover, it also includes three other elements: the basilar membrane, the internal spiral sulcus and the tectorial membrane.
The organ of Corti is activated when the acoustic waves cause the vibration of the round window: this event, in fact, causes a series of changes inside the cochlea, which stimulate the sensory cells to generate a nerve impulse representative of the acoustic information, intended to reach the brain.