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 Wisconsin, hearsay is addressed under the Wisconsin Rules of Evidence, specifically in sections 908.01 to 908.08. Hearsay is defined similarly to the description provided: it is an out-of-court statement made by a declarant that is presented in court to prove the truth of the matter asserted in the statement. Generally, hearsay is not admissible in court because it is considered unreliable due to the lack of opportunity to cross-examine the declarant. However, there are numerous exceptions to this rule. For instance, statements made under the belief of impending death, certain statements against interest, and prior testimony, if the declarant is unavailable, are among the exceptions that may allow hearsay to be admitted as evidence. Additionally, there are statements that are defined as non-hearsay, such as a declarant's prior statement that is inconsistent with their testimony and is offered to impeach the declarant, or statements of identification made after perceiving a person. The application of hearsay rules can be complex, and an attorney can provide guidance on whether a specific statement may be admissible in court under the hearsay rule or its exceptions.