The auditory system works through the coordination of cochlear hair cells, spiral ganglion neurons, and their synaptic networks to perceive and transmit external sounds. Once these key structures are damaged, irreversible sensorineural hearing loss occurs. Although hearing aids and cochlear implants have made progress in improving some hearing functions, their ability to repair damaged auditory receptors remains limited. In recent years, with the development of materials science and biomedical engineering, biomaterials have shown broad prospects in the field of auditory system regeneration. Leveraging biomimetic structures, intelligent drug delivery systems, biocatalytic performance, and good tissue compatibility, these materials are expected to repair and reconstruct auditory cells and neural structures, thus promoting the regeneration of hearing function. This paper systematically reviews the current research progress and scientific challenges of biomaterials in auditory repair, providing theoretical foundations and new strategies for precise intervention in sensorineural hearing loss.