it depends what you classify as "the best hearing" but dolphins and bats have the best sonar hearing and owls have the sharpest hearing with one ear hole above their eye level and one below they can pinpoint the vertical positions of a sound source. :)
Dogs, Birds, Cats, and may more mammals have better hearing then us... Even cows!
Dogs, cats, hawks, owls, wolves, just to name a few.
Hearing loss will not usually affect a persons sense of smell.
Hearing (99% certain).
audition
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Having to do with sound, or hearing.
A dog has a keen sense of smell, a bat has a keen sense of hearing, a cheetah has a keen sense of sight
His acute sense of hearing was quite keen.
The elephant, rhinoceros, porcupine and moray's all have poor eyesight but keen sense of smell.
Rhino
Raccoons can use their keen sense of smell, their hearing, and sharp vision to spot or detect predators.
Owl
The star-nosed mole
Dolphins
Yes. Koalas have ears, just as other mammals do, and their sense of hearing is known to be quite keen.
NO! They have bad sight, and are almost blind, but have a very keen sense of smell, and amazingly good hearing.
Warthog is right.
A koala has only small eyes, so its sense of sight is rather poor. However, its keen senses of smell and hearing make up for this.