Single‐unit activity was recorded from the eighth nerve of the green frog. All units are frequency‐selective. Units most sensitive to tone bursts of frequencies below 450 cps show little or no spontaneous activity; their responses to tone bursts can be inhibited by tones of frequency above 500 cps. Many of these low‐frequency units are sensitive to vibration and their responses to vibration can also be inhibited. Units with most sensitive frequencies above 650 cps are spontaneous and cannot be inhibited. These high‐ and low‐frequency units probably originate from different sense organs within the otic capsule, and evidence supporting this supposition is presented. Ten units displaying very different response patterns are also discussed. Results of this study are compared with those of Frishkopf and Goldstein for the bullfrog.