We review the molecular basis of three related basic helix–loop–helix (bHLH) genes (
Neurog1
,
Neurod1
, and
Atoh1
) and upstream regulators
Eya1/Six1
,
Sox2
,
Pax2
,
Gata3
,
Fgfr2b
,
Foxg1
,
and
Lmx1a/b
during the development of spiral ganglia, cochlear nuclei, and cochlear hair cells. Neuronal development requires early expression of
Neurog1
, followed by its downstream target
Neurod1
, which downregulates
Atoh1
expression. In contrast, hair cells and cochlear nuclei critically depend on
Atoh1
and require
Neurod1
and
Neurog1
expression for various aspects of development. Several experiments show a partial uncoupling of
Atoh1/Neurod1
(spiral ganglia and cochlea) and
Atoh1/Neurog1/Neurod1
(cochlear nuclei). In this review, we integrate the cellular and molecular mechanisms that regulate the development of auditory system and provide novel insights into the restoration of hearing loss, beyond the limited generation of lost sensory neurons and hair cells.