Final answer:
The cells in the inner ear that respond to vibrations and allow us to perceive sound are called hair cells. These cells are located in the organ of Corti in the cochlea of the inner ear.
Step-by-step explanation:
The cells in the inner ear that respond to vibrations and allow us to perceive sound are called hair cells. These hair cells are located in the organ of Corti, which is part of the cochlea in the inner ear. When sound waves enter the ear and cause the cochlear fluid to move, the hair cells bend and generate electrical signals that are sent to the brain through the auditory nerve.