The repair process of neomycin induced cochlear damage in the postnatal developing rat was investigated in the present study. The results showed that electron dense atypical cells with a cluster of microvilli on their apical surface, resembling early stage of embryonic hair cell, were observed in the former hair cell region. The striking finding was that microglia‐like cells appeared and replaced OHCs in the injured auditory sensory epithelium. Using Brdu immunohistochemistry, cell proliferation was found in the area of inner and outer spiral sulcus but not in the hair cells and supporting cells. It is proposed that microglia‐like cells play a role in eliminating waste products from the organ of Corti and may participate in direct structural repair.