Estrogen has been shown to directly influence auditory function, with high levels of estrogen receptor expression in the central auditory system of mice correlated with elevated high-frequency auditory thresholds. These findings and others raise the possibility that hormonal modulation might be used to treat some hearing deficiencies. The big brown bat, Eptesicus fuscus, provides a unique opportunity to study an easily accessible, complex auditory pathway in a highly social mammalian species. Bats experience large seasonal differences in both estrogen levels and behavior. During fall mating season, males produce “song” calls to attract females. During winter torpor, a state of decreased physiological activity, the need for hearing is greatly reduced. During spring gestation, estrogen levels are high to support a healthy pregnancy and, after giving birth, females are sensitive to the call frequency of their pups. We hypothesized that seasonally fluctuating estrogen levels in the bat brain have a direct effect on auditory processing which varies throughout the year. We measured blood estrogen levels of male and female bats over the course of the year, and recorded sound-evoked responses of single neurons in the central nucleus of the inferior colliculus (IC), the midbrain auditory center. We specifically measured changes in basic response properties such as call selectivity, frequency tuning, and threshold changes. Afterwards, we perfused the bat, sliced the brain into 40µ sections, and stained for estrogen receptors. These measurements enabled us to correlate blood estrogen levels with both estrogen receptor expression throughout the central auditory system of the brain and functional measurements of neural sensitivity and selectivity across the audible frequency range.