Anal……………. Are called "ears" of cockroach as have phonoreceptors.

Explanation

**Step-by-Step Solution:**

1. **Identify the Structure**: The question refers to a specific structure in cockroaches that functions similarly to ears. This structure is known as "anal cerci."

2. **Location of the Structure**: The anal cerci are located at the end of the abdomen of the cockroach. They are elongated structures that can be observed in both male and female cockroaches.

3. **Function of the Structure**: The primary function of the anal cerci is to act as a sense organ. They are equipped with phonoreceptors that allow cockroaches to detect external vibrations, wind speed, and other sounds.

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