Using the auditory evoked response technique, sensitivity to local acoustic stimulation of the ventro-lateral head surface was investigated in a beluga whale (Delphinapterus leucas). The stimuli were tone pip trains of carrier frequencies ranging from 16 to 128 kHz with a pip rate of 1 kHz. For higher frequencies (90-128 kHz), the low-threshold point was located next to the medial side of the middle portion of the lower jaw. For middle (32-64 kHz) and lower (16-22.5 kHz) frequencies, the low-threshold point was located at the lateral side of the middle portion of the lower jaw. For lower frequencies, there was an additional low-threshold point next to the bulla-meatus complex. Based on these data, several frequency-specific paths of sound conduction to the auditory bulla are suggested: (i) through an area on the lateral surface of the lower jaw and further through the intra-jaw fat-body channel (for a wide frequency range); (ii) through an area on the ventro-lateral head surface and further through the medial opening of the lower jaw and intra-jaw fat-body channel (for a high-frequency range); and (iii) through an area on the lateral (near meatus) head surface and further through the lateral fat-body channel (for a low-frequency range).