Abstract: Aim: Diabetes mellitus is considered as a lifelong degenerative illness that deteriorates insulin use and production which leads to numerous organ dysfunctions. The relationship between diabetes mellitus and hearing impairment is argued in many literatures. In this study we intended to investigate the relationship between hearing loss and diabetes mellitus to expand and develop the knowledge in this significant field as well as to prevent early hearing impairment. Materials and methods: We analyzed medical histories and pure tone audiometric charts collected from 32 adult patients participate in this study of both genders, the age was between 20-75 years who diagnosed with diabetes mellitus, seen in outpatient of otolaryngology department in Baquba Teaching Hospital . These results compared to 32 non diabetic individuals (control group) Results: When comparing the two groups, we observed statistically significant hearing impairment among participants with diabetes mellitus compare to non-diabetic individuals. Conclusion: The present study shows significant correlation between hearing impairment and diabetes mellitus. These findings may explain the essential neuropathic effects of diabetes mellitus on hearing organs.