Sharks ears are an internally located structure. they are located within the spiracles, behind the eyes. They have maculas: pores from the inner ear to the skin surface.  We are not sure if sharks truly hear as we do, but we do know that they interpret sounds. Sharks can hear sounds from several miles away. They are attracted by low frequency sounds and have a high sensitivity to 20-300 Hz. They have three semi-circular canals to help them orient to the sound.  Sharks have instant direction to the sound source.