ABSTRACT: There seems to be lack of academic papers trying to set out a concept of sama’(hearing) verses ontology. Hence this study wishes to fill in the gap by describing a new concept of Quran ontology for the sama’verses from an existing data. This study also aims to highlight the unique features of sama’verses by using data extraction based on ontology processes. In doing so, this study analyzes every single feature and gives it an appropriate interpretation. In addition to Quran, this study uses all sources of both classic Islamic and modern science literatures as part of references to enhance existing methodology and findings. The result from this study is applicable to be used for ear, nose and throat (ENT) medical health and important to encapsulate the benefit of ontology in representing an authentic information from Quran. Keywords:Interpreting; Sama’verses; Data Extraction; Quran ontology