Masking is a necessary part in ABR test the same as other Audiological experiments to obtain the real responses without the intrusion of the other ear. In the current research we are aimed at studying the effect of the masking noise on the pure latency of wave V and interwave latencies of I-III, III-V and I-V. Noise was delivered to the non test ear with intensities of 0, 30, 50 and 70 dB in four different sessions while the intensity level of the stimulus was fixed in all four sessions.