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 Nebraska, hearsay is addressed under the Nebraska Evidence Rules, which are largely consistent with the Federal Rules of Evidence. Hearsay is defined as an out-of-court statement made by someone other than the witness testifying at trial, which is offered to prove the truth of the matter asserted in the statement. Generally, hearsay is not admissible in court because it is considered unreliable, as the declarant is not present to be cross-examined. However, there are numerous exceptions to this rule. For example, statements made under the belief of impending death, certain statements against interest, and prior statements of witnesses under oath are among the exceptions that may allow hearsay to be admitted as evidence. Additionally, some statements are defined as non-hearsay, such as a declarant-witness's prior inconsistent statement or an admission by a party-opponent. The specific applications and interpretations of hearsay rules can be complex and are often determined by the context of the case and judicial rulings.