Previous attempts to validate the SAL audiometric procedure by comparison with conventional bone‐conduction (BC) audiometry have been subject to two sources of error: (1) the occlusion effect produced by standard earphone cushions and (2) proper masking of the nontest ear during conventional BC audiometry. This study removed the occlusion effect as a source of error by employing earphones enclosing a very large volume (M. P. Pedersen, type B228‐A). The masking problem was eliminated by employing, as experimental subjects, only individuals whose nontest ear showed a severe or total sensorineural hearing loss. Under these conditions, SAL and conventional BC thresholds were measured with a Békésy audiometer, in plugged normal ears and in ears with both conductive and sensorineural hearing loss. In all groups, SAL and BC results were equivalent. The effects of force of application of the bone vibrator, linearity of the masking effect, duration of SAL noise exposure, and direction of frequency changes of the Békésy audiometer are also considered. [Study supported by the Vocational Rehabilitation Administration under research grant RD‐1297S.]