<p>Otoacoustic emissions (OAEs) are generated by the cochlear amplifier function of outer hair cells. The amplifier function enhances hearing sensitivity, frequency selectivity, and dynamic range of hearing. Damage to outer hair cells impairs the cochlear amplifier, leading to abnormal or absent OAEs, hearing loss, and auditory processing deficits, which can impact speech perception. Studies have reported superior auditory processing in individuals with high amplitude distortion product otoacoustic emission (DPOAE) compared to low amplitude DPOAE. Auditory P300 is an auditory evoked cortical potential used to measure auditory processing and cognitive deficits. The present study was carried out to compare the P300 between individuals with high and low amplitude DPOAE. Forty-four participants with normal hearing and normal cognition were included in the study. They were divided into 2 groups based on the amplitude of DPOAE. Group 1 included participants with higher DPOAE amplitude and group 2 including participants with lower DPOAE amplitude. The P300, interaural phase difference threshold and temporal modulation detection tests were administered. Results showed no significant difference between the groups for amplitude and latency of N1, P2, and P300 at all the electrode sites, interaural phase difference threshold at 30°, 90° and 180°, and modulation detection threshold. Correlation analysis showed the DPOAE amplitude had relationship with interaural phase difference threshold and P300. Thus, findings of the present study suggest a link between cochlear function and cognitive-auditory processing.</p>