Birds ears are much simpler in structure to those of humans but they still enjoy a  similar range of frequencies or pitch although they do have reduced sensitivity to loudness.
                           A comparison of hearing range 
  |       
              Species   |         Frequency Range (Hz)   |       
              Human  |         50 - 18000  |       
              Bullfinch  |         200 - 25000        | 
              House    Sparrow  |         200 - 18000  |       
              Mallard  |         300 - 8000  |       
              Wood Pigeon  |         50 - 11500  |       
    
Barn Owls have some of the most sensitive hearing amongst wild birds giving them the ability to locate prey by sound alone. This exceptional ability is possible through several adaptations. 
They have large  facial discs that funnel more sound to the ears openings which are located at  different heights on the head than each other helping to determine direction  and distance to sound sources. The flight feathers of the wings have soft edges  to them which allows them to fly silently to prevent alerting prey but more  importantly does not interfere with their own hearing.

Birds Ear Structure
The ear openings in birds are just below and  behind the eyes and are covered in a layer of feathers called auriculars or ear  coverts. These ear coverts funnel sounds to the ear opening and down to the eardrum, a thin membrane stretched across the  ear canal, similar to that in humans. In humans there are three bones, the  stirrup, the anvil and the hammer that transmit vibrations from the eardrum to  the membrane of the inner ear. 
In birds there is just one, the columella, which  transmits vibrations from the eardrum to the membrane across the oval window in  the cochlea of the inner ear. The cochlea is a hair lined, fluid-filled  chamber and the movement of the fluid caused by a pressure wave due to the  vibration of the membrane of the oval window moves these hairs, or cilia. 
The movement of these hairs excites nerve endings at their base to transmit signals  to the brain where it is translated and interpreted as sound. There is another  opening in the cochlea, the round window, which is covered by yet another  membrane and this allows the pressure waves moving the cilia to dissipate. Also  in the inner ear are the semicircular canals used to determine orientation and  to regulate balance. 
These canals, like the cochlea, are filled with fluid and  have specially adapted sensory cells which transmit movements of the head to  the brain which translates these into position.