A qualitative model based upon the relative contributions of the inner and outer hair cells is proposed as a parsimonious basis for acoustic reflex behavior in response to tonal and broad‐band activators in normal and impaired ears. It calls upon the localized, divergent innervation of the inner hair cells (IHCs); and the convergent; specially distributed innervation of the outer hair cells (OHCs), which have lower thresholds but are more susceptible to damage than the IHCs. The OHCs are viewed as the basis for the lower reflex threshold, bandwidth effect, and the curvilinear portion of the reflex growth function for broad‐band activators in normals. The elevated reflex threshold, and the absence of both the bandwidth effect and the curvilinear portion of the growth function for broad band activators in impaired ears is attributed to the absence/damage of OHCs. The total reflex thresholds in normals and in mildly impaired ears, as well as the linear growth functions for tones and the linear portion of the broad‐band growth function, is attributed to the IHCs. The displacement (in terms of activator SPL) of the linear portion of the broad‐band growth function in impaired ears reflects the absent curvilinear portion due to OHC damage. The tonal reflex threshold is elevated, so that the growth function is displaced, due to damage of the IHCs in moderate to severe hearing losses. The slope of the growth function is unchanged, however, since energy is integrated (due to the recruitment of additional IHCs as the excitation pattern widens). [Supported by Veterans Administration.]