Temporal resolution of hearing in two bottlenosed dolphins was estimated by measuring auditory brain‐stem response (ABR) recovery in conditions of double‐click stimuli. From these data, temporal transfer function of the supposed integrator was derived assuming nonlinear transform of the integrator output to ABR amplitude. The obtained temporal transfer function showed a nearly constant level up to 200 μs, then decay to approximately −3 dB at 300 μs (as presented in the sound intensity domain), and subsequent decay of 10–11 dB per time doubling (about 35 dB/decade).

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