In this paper, we report an in vitro study on the biocompatibility of poly(vinylidene fluoride-trifluoroethylene) (P(VDF-TrFE)) films for the implantable artificial cochlea. The implantable artificial cochlea comprises a piezoelectric membrane made of P(VDF-TrFE), platinum (Pt) thin film electrodes, and a silicon substrate which are designed to stimulate neurons in a cochlea and fabricated by microelectromechanical systems (MEMS) and thin film technologies. The biocompatibility of P(VDF-TrFE) film is evaluated by culturing cerebral cortical neurons from rats on it. The fibronectin from human plasma and the collagen from the calf skin are used as the cell adhesion factors. Since neurons extend dendrites and axons from the somata, it is found that the neurons are successfully cultured on the surface of P(VDF-TrFE) films modified both by the fibronectin and by the collagen. Furthermore, it is also found that the neurons are also successfully cultured over the Pt electrode on the P(VDF-TrFE) of the implantable artificial cochlea modified by the fibronectin. Consequently, the biocompatibility and the applicability of the MEMS fabricated P(VDF-TrFE) films and the implantable artificial cochlea are confirmed.