Ans: hair cells of the cochleaExpln: Sound waves result in the vibration of the basilar membrane, which causes the hair cells of the cochlea to brush against the membrane above them. In this way, sound waves are transformed into an electrical signal (action potential) that the brain can understand. Although hair cells exist in the vestibular system and hair-like cilia exist in the olfactory system, neither are involved in auditory transduction. The papillae are visible components of the gustatory system and contain the taste buds rather than hair cells.