Final answer:
The hearing receptors are found in the cochlea of the inner ear, where vibrations caused by sound waves are converted into neural signals.
Step-by-step explanation:
The hearing receptors are located in the inner ear. Specifically, they are located within the cochlea, a fluid-filled, snail-shaped structure. When sound waves travel through the external ear and reach the tympanic membrane (eardrum), they cause the membrane to vibrate. These vibrations are then transferred by the ossicles of the middle ear (the malleus, incus, and stapes) to the cochlea in the inner ear. Within the cochlea, the vibrations displace the fluid, which in turn bends the hair cells, triggering a neural signal that the brain interprets as sound.