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 Ohio, hearsay is addressed under the Ohio Rules of Evidence, specifically Rule 801 which defines hearsay and Rule 802 which generally prohibits the admission of hearsay evidence in court proceedings. Hearsay is an out-of-court statement offered to prove the truth of the matter asserted and is typically not admissible because the declarant is not present to be cross-examined. However, Ohio law recognizes numerous exceptions to this rule, allowing hearsay to be admitted under certain circumstances. These exceptions are outlined in Rule 803 (which lists exceptions regardless of the declarant's availability) and Rule 804 (which lists exceptions applicable when the declarant is 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 because they are not offered for the truth of the matter asserted, such as statements that are offered to show the effect on the listener or statements that are admissions by a party-opponent. The application of hearsay rules and exceptions can be complex and often requires the expertise of an attorney to navigate in legal proceedings.