This study investigated the role of beta-catenin in the development of mouse auditory epithelia. Inner ears obtained from embryonic and newborn mice were used. Expression of beta-catenin was examined together with the expression of Ki-67, a marker for proliferating cells, or myosin VIIa, a marker for differentiated hair cells. In the early phase of development, intense expression of beta-catenin was found in auditory epithelia in which a number of Ki-67-positive cells were identified. Together with a decrease in proliferating cells, the intensity and area of beta-catenin expression were reduced. In addition, during differentiation and maturation of hair cells, the area of beta-catenin expression was further limited. These findings suggest that patterns of expression of beta-catenin are closely linked with the status of auditory epithelia development.