The organ of Corti of mammals has an organized structure in which row of inner and outer hair cells are surrounded by numerous cells on the basilar membrane. Given the prevalence of sensorineural hearing loss in the aging and acoustic insult, it is highly desirable to develop a protocol that produces cochlear sensory cells and their associated spiral sensory neurons as a tool to advance understanding of inner ear development. Successful replacement of damaged auditory neurons is likely to lead to improved clinical outcomes for deaf patient. Cell therapy is one of the treatment options for deafness. Advances in cell therapy and cell reprogramming have opened up multiple ways to stimulate endogenous or transplanted stem cells to replace and repair damaged inner ear hair cells and restore auditory function. In fact, the focus of research in this area is on the generation of functional hair cells. There are several approaches that may regenerate auditory hair cells and neural connections. Here is an overview of existing experimental culture setups for the regeneration of hair cells and auditory neurons and their potential treatment of hearing disorders.