There's Life Above 20 Kilohertz!

In the human body nothing is written in stone though there are different hair cells for different frequencies.
Low frequency sounds have high amplitude can cause hearing loss e.g. An explosion due to damage of then tympanic membrane.

You can check this out,

Auditory system - Wikipedia, the free encyclopedia

Quote from Nelson Pass in a presentation to Audio Engineers Society:

"Although human hearing is generally very poor above 20,000 Hertz, ultrasonic frequency roll-offs produce phase and amplitude effects in the audible region; for example, a single pole (6dB/octave) roll-off at 30 kHz produces about 9 phase lag and 0.5 dB loss at 10 kHz. The effects may be subtle, but their audibility is undesirable in a piece of equipment whose performance is judged by its neutrality." Thus, being aware of our hearing sensitivity to phase distortions, we can presume considerable decrease in the level of such distortions in the systems with a wider signal spectrum (including the quality LP playback).

cheers.
murali
 
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