Background: As the prevalence rate of diabetes mellitus increasing worldwide, it's complications in various organs of our body assume greater importance, especially hearing impairment which is irreversible and usually cannot be alleviated surgically or by medical intervention. Objectives: To identify whether the sensory neural hearing loss is associated with Diabetes Mellitus disease among the population comparing to non-Diabetics and determine the correlation between glycosated hemoglobin (HbA1c) levels and the audiometric parameters in diabetic patients. Patients and methods: A case-control study design was adopted, and conducted in the ENT and Audiology consultation unit in Al-Jumhoori Teaching Hospital in right sector of Mosul city. The period of study and data collection was eight months extended from the 1st of October, 2018 to the 30th June, 2019. Any attendant to the hospital who had Diabetes Mellitus with or without hearing loss aged 15–65 years were referred to ENT unit to be interviewed and included in the study. The interview was done by the researcher and personal consent was taken before the investigations and the questionnaires proceed regarding the existing of DM. Diagnostic Pure tone Audiometry (PTA) and HbA1c investigations were done; 92 allocated as cases and 184 as controls. The paired sampling technique regarding age groups and gender was used in this study. Data was entered into Microsoft excel sheet and analyzed using descriptive statistics such as percentages and proportions, also Odd ratio, p value and 95% confidence intervals were calculated by SPSS with personal laptop. Results: Distribution of study population according to age and gender reveals that age group (45-54) years more commonly associates with SNHL with male predominance, and the highest percent of cases have mild type and lowest have the profound with left side dominant. The table (1) shows the association of SNHL and risk of diabetes mellitus and portrays very highly significant statistical association with (OR 9.24) at p-value (0.000). Table (2) illustrates that diabetic patient with HBA1c < 7 are protected from SNHL (OR= 0.02, p value 0.000); patients with HBA1c 7-8 have a risk of developing SNHL (OR= 2.29) but statistically insignificant (p value 0.444); while patients with HBA1c >8 have 15.75 times to have SNHL with a very high statistically significant association (p value= 0.002, 95% CI=1.82-136.64). Conclusions: SNHL is 52.96 times more frequent among diabetic patients than non-diabetics with very high statistical association (p-value 0.000), which necessitate more attention by the clinicians during the management of DM and frequent Checkup for the HBA1c, which seem to be a reflection for the association.