Objective: The aim of this study was comparison of interaural attenuation between insert receiver made from button receiver and Standard earphone.

 Methods: Design of research was Quasi–experimental survey. Place and date: Department of audiology, School of Rehabilitation Sciences IUMS. 1999–2000. Subjects included forty 20-25 years old male student with bilateral normal hearing. Results: 1) IA Obtained with insert receiver al frequencies 250.500.1000 and 2000 Hz was greater than those produced by standard earphone especially there will he reducing of IA difference between insert receiver and earphone of frequency increases. 2) Average IA values becomes larger for au-conduction standard earphone as frequency increase. 3) There was no significant correlation between frequency and mean IA obtained by insert receiver. Conclusion: Since our insert receiver is easily available, cheap, convenient to use and less prone for masking dilemma than standard earphones using it as insert receiver is desirable. Audiologist can use them to solve masking dilemma.