Inner hair cells (IHCs) transform the mechanical movements of the basilar m
embrane into electrical impulses. The impulse coding of the IHCs is the mai
n information carrier in the auditory process and is the basis for improvem
ents of cochlea implants as well as for low rate, high-quality speech proce
ssing and compression. This paper shows how to compute the speech signal fr
om the neural firing based on the analysis of the interspike interval histo
gram. This new approach solves problems that other standard analysis method
s do not solve sufficiently well.