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 Florida, hearsay is typically inadmissible in court under the Florida Evidence Code, which mirrors the general principles found in the Federal Rules of Evidence. Hearsay is defined as an out-of-court statement offered to prove the truth of the matter asserted and is not made by a witness while testifying at the current trial or hearing. However, Florida law recognizes numerous exceptions to the hearsay rule, allowing certain statements to be admitted as evidence. These exceptions include, but are not limited to, statements made under the belief of impending death, statements against interest, certain public records and reports, and statements made during the course of medical treatment for diagnosis or treatment purposes. Additionally, some statements are defined as non-hearsay, such as a declarant-witness's prior statement if the declarant testifies at the current trial or hearing and is subject to cross-examination about the prior statement, or admissions by a party-opponent. The application of hearsay rules and exceptions can be complex, and an attorney can provide specific guidance on how these rules may apply in a given case.