Hearsay is a statement that (1) the person making it (the declarant) does not make while testifying at the current trial or hearing (in other words, the statement is made out of court); and (2) a party offers as evidence to prove the truth of the matter asserted in the statement.

Hearsay is generally not admissible as evidence—but there are many exceptions to hearsay, and statements that are non-hearsay. The law governing hearsay is usually located in the applicable state or federal rules of evidence, which are interpreted and applied by courts in court opinions or cases.

In Minnesota, hearsay is defined similarly to the federal standard, as a statement made outside of the current trial or hearing that is offered in evidence to prove the truth of the matter asserted. Under Minnesota law, hearsay is generally inadmissible unless it falls under one of the many exceptions. These exceptions are outlined in the Minnesota Rules of Evidence, specifically in Rule 803 (Hearsay Exceptions; Availability of Declarant Immaterial) and Rule 804 (Hearsay Exceptions; Declarant Unavailable). Examples of exceptions include, but are not limited to, present sense impressions, excited utterances, statements of mental, emotional, or physical condition, and records of regularly conducted activity. Additionally, some statements are defined as non-hearsay, such as a declarant-witness's prior statement or an opposing party's statement, as per Rule 801(d). The application of hearsay rules and exceptions is subject to judicial interpretation and may vary depending on the context of the case and the specific facts at hand.