Hearing, or auditory processing, involves the use of many hearing skills in a single or combined fashion. The sounds that humans hear can be characterized by their intensity (loudness), frequency (pitch), and timing. Impairment of any of the auditory structures from the visible ear to the central auditory nervous system within the brain can have a detrimental effect on how humans perceive sounds, particularly those of speech. Thus, hearing loss is not just the inability to detect soft sounds. With hearing aids or cochlear implants, for example, some of these skills may be restored, but others may not. Therefore, it is unacceptable to assume that once fitted with a hearing aid or cochlear implant, hearing is normal again. Also, the impact of hearing loss is not limited to just loss of certain skills. Hearing loss may also have non-auditory effects as well. This tipsheet provides suggestions for helping students with hearing impairments. (Lists 14 resources.)