The organ of Corti of mammals has an organized structure in which row of inner and outer hair cells (HCs) are enclosed within the numerous cells on the basilar membrane. Given the prevalence of sensorineural hearing loss due to 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. The replacement of damaged auditory neurons holds promise for significantly improving clinical outcomes in deaf patients. Cell therapy is one of the treatment options for deafness. The progress in cell therapy and reprogramming techniques has opened avenues to stimulate either endogenous or transplanted stem cells, aiming to replace and repair damaged inner ear HCs and restore auditory function. In fact, current research focuses on generating functional HCs. Various approaches are being explored to regenerate auditory HCs and facilitate neural connections. Here is an overview of existing experimental culture setups for the HCs and auditory neurons regeneration and their potential treatment for hearing disorders.