Viral infections implicated in acute hearing loss include rubella, measles, mumps, influenza, cytomegalovirus. Deafness following mumps is probably uncommon but there is considerable variance in the literature on the subject. Hearing loss may occur before, during or after the parotitis and usually sudden in onset, profound or complete, and may be associated with vestibular sumptoms. Eary diagnosis of hearing loss is very important for most appropriate hearing loss may go undiagnosed. In spite of intensive conventional therapy, no improvement occurred. In the absence of a successful therapetic regimen it is clearly advisable to intensify immunization. Clinicians must have attention for the possibility of severe sensorineural hearing loss in children with mumps. Recently, authors experienced a case of acute unilateral hearing loss associated with mumps. So we report this case with the review of literatures.