The objective of the present study was to determine the thresholds of electrically evoked short-latent auditory potentials bythe mathematical method and to elucidate the relationship between these parameters and the subjective maximally comfortable levels in the patientsundergoing cochlear implantation. The electrically evoked short-latent auditory potentials were recorded in two groups of patients with different stimulation frequency (17 and 43 Hz). The use of the mathematical method of linear regression of the amplitude (peak V) growth function for determining the thresholds of electrically evoked short-latent auditory potentials has a number of advantages over visual detection of the threshold level. To increase the reliability of the data obtained, low stimulation frequencies need to be used when recording electrically evoked short-latent auditory potentials (17 Hz). The calculated thresholds of electrically evoked short-latent auditory potentials can be used to estimate the subjective maximally comfortable levels for the adjustment of the speech processors when it is impossible to register electrically induced stapedial reflexes and electrically induced total action potentials of the auditory nerve in the patients having cochlear implants.