A model based on the potassium current pathway through the hair cell is used to analyze the electrical behavior of mammalian inner and outer hair cells. Without taking into account the effects of calcium it is possible to simulate experimental results concerning the shape and strength of the receptor potential and the frequency dependent ac (alternating current) and dc (direct current) components of the receptor current. This model and a simplified form of it are utilized to explain (1) Transduction latencies that the receptor potential follows a stimulating signal with a very short delay, under the assumption of a constant number of open K+ channels in the lateral part of the cell membrane. (2) Transduction gains why higher potential changes are measured in inner hair cells than in outer hair cells, although the outer hair cells are expected to be exposed to higher stereociliary motions in inner hair cells a decrease in the conductance of the basolateral membrane causes higher gain (receptor potential increases) and together with an increase of membrane capacitance slower reaction (a larger time constant). (3) Transduction channel kinetics that the shortest (0.1 ms) as well as the longest (20 ms) possible open times of the transduction channels in the stereocilia have different frequency related effects on the shape of the receptor potentials.