**Core Concept**
The organ of Corti is a highly specialized auditory structure responsible for converting sound vibrations into electrical signals transmitted to the brain. It is located in the cochlea, a spiral-shaped structure within the inner ear.

**Why the Correct Answer is Right**
The organ of Corti is situated on the basilar membrane within the cochlea. It consists of inner and outer hair cells, as well as supporting cells, which work together to detect sound vibrations and transmit them to the auditory nerve. The organ of Corti is innervated by the auditory nerve, which carries sound information to the brain for processing.

**Why Each Wrong Option is Incorrect**
**Option A:** This option is incorrect because it does not specify the correct location of the organ of Corti.
**Option B:** This option is incorrect because it does not accurately describe the anatomical location of the organ of Corti.
**Option C:** This option is incorrect because it is a distractor and does not correspond to the correct location of the organ of Corti.

**Clinical Pearl / High-Yield Fact**
The organ of Corti is responsible for detecting sound vibrations and transmitting them to the auditory nerve, which carries the information to the brain for processing. Damage to the organ of Corti can lead to hearing loss and tinnitus.

**Correct Answer:** A. Near the round window.