The inner ear begins developing between 3-16 weeks of gestation, forming otic discs, pits, and cysts from ectoderm thickening over the hindbrain. Each otocyst divides into ventral and dorsal parts, forming the saccule, cochlear duct, utricle, semicircular canals, and endolymphatic duct. The cochlear duct coils from base to apex, reaching 2.5 coils by 25 weeks. Sensory cells in the maculae, cristae, and organ of Corti develop between 11-16 weeks.