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 Florida, hearsay is defined similarly to the federal definition, as a statement made outside of the current trial or hearing that a party introduces to prove the truth of the matter asserted in the statement. Under Florida law, hearsay is generally inadmissible in court because it is not subject to cross-examination, and thus its reliability cannot be easily assessed. However, Florida's evidence code, like the Federal Rules of Evidence, provides numerous exceptions to the hearsay rule. These exceptions are based on the presumption that certain statements are reliable, even if they are made out of court. Examples include, but are not limited to, statements made under the belief of impending death, statements against interest, certain statements of personal or family history, 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 a statement offered to show the effect on the listener or to prove the speaker's state of mind. The specific applications and interpretations of hearsay law in Florida are guided by state statutes, case law, and the Florida Rules of Evidence.