Intracellular recordings of activity in response to acoustic stimuli were obtained from units of the dentate nucleus of conscious cats. Twelve units with short latency responses to 70 dB clicks or hisses were injected intracellularly with biocytin and identified morphologically. The identified cells were small, relatively aspinous, multipolar cells with diameters < 20 microns. Most had beaded dendritic varicosities. Six were located centrally, and five were on the border of the nucleus. One appeared to be an axonal process. The results provide direct evidence that small cells of the dentate nucleus can respond with short latencies of 4-14 ms to acoustic stimuli. We suggest that these cells are part of a primary ascending auditory transmission pathway between cochlear nuclei and the motor cortex.