Generally the function of glucocorticoids, 'the stress hormone', is to adapt the organism to several kinds of stresses. Glucocorticoids are widely used in certain otologic diseases which may result in sensorineural hearing loss. Glucocorticoids exert their actions primarily by binding to their specific cytoplasmic receptors that are present in most mammalian cells. The purpose of this study was to determine the distribution of glucocorticoid receptor(GR) and identify the primary target cells for glucocorticoid hormones in the cochlear tissues. Immunohistochemical and western blot analyses were used to detect GR expression in rat cochlea. Tissues for western blots were obtained from fresh rat cochlease, which were divided into three parts-lateral wall(spiral ligament and stira vascularis), sensory epithelium and modiolus(spiral ganglion and auditory nerve). Immunoperoxidase immunohistochemistry was performed using monoclonal anti-GR antibody on surface preparation and cryostat section of cochleae. Western blot results showed that bands of molecular weight 95 kD were observed in all cochlear tissues and the most intense band was seen in lateral wall tissues. GR immunostaining was observed in spiral ligament, stria vascularis and hair cells. Intense immunostaining was seen particularly in spiral ligament and outer hair cells. These results suggest that glucocorticoid receptor is present in rat cochlear tissues and its expression pattern is different in the heterogenous cochlear tissues. Further studies will examine the functional role of glucocorticoid receptors in specific cochlear tissues in various streeful conditions.