Which ear structure converts the mechanical energy of sound to nerve impulses?

Organ of Corti. It is also known as the spiral organ. The Organ of Corti is located in the mammalian cochlea, which is part of the inner ear and it is a strip of epithelial cells. All the cells are different. The Organ of Corti was discovered in 1851 by Alfonso Giacomo Gaspare Corti, who was an Italian anatomist.

As his name shows, the organ was named after him. This organ is very important because it can be damaged and lead to hearing loss. Normally, this type of hearing loss occurs from repeated use of listening to things at a high sound level.