The cause of sudden sensorineural hearing loss (SHL) remains unknown, even though studies have evidenced two main hypotheses: a latent virus infection due to herpesvirus and a local decrease in cochlear blood flow caused by vasospasm and/or hyperviscosity. Clinical evaluation and diagnostic tests should always be performed, to rule out an acoustic neuroma, revealed in 5–26% of cases by a sudden deafness. The two main major prognostic factors are the severity of hearing loss and the time from onset to treatment, suggesting that two groups of patients are susceptible to benefit from therapy: patients with a hearing loss of less than 40 dB, managed within 2 months from the onset, and patients with a hearing loss of more than 40 dB, treated within 1 month after the onset of deafness. Steroids appear to be the only treatment available with a significant beneficial effect on SHL.