Select the polygons located next to the ear canal. With the Extrude Inner tool (I) create an internal division of the polygons (Fig.04a). Move the points in the mesh just created to give it a more circular shape. When you have done this delete the polygon located in the middle. Next select the Knife tool (K) in Line-in mode and divide the polygons created earlier to create the outline of the ear (Fig.04b). Select the outside edges of the ear, leaving inactive ones located where the ear meets the face (Fig.04c). Switch to Perspective mode and, with the Extrude tool, give volume to the outside of the ear (Fig.04d).
Now you can start creating the shape of the inside of the ear. Push some of the polys along the Z axis, as you can see in Fig.05a. You can see the type of shape you are trying to achieve in Fig.05b. The next step is to select the points on the auditory canal and move them along the Z axis to create the cone shape of the hole in the ear (Fig.05c). Again at this point I suggest using the Knife tool and increasing the amount of polygons at the top of the ear (Fig.05d).
Now create the mesh of the ear using the Hyper Nurbs tool. When you have done this you can continue to make changes whilst viewing the object smooth (Fig.06a). Select the inner edge of the ear, at the point where the ear is opposite the temple, and move it towards the inside of the ear (Fig.06b). Now select the top inner edge that you previously created in Fig.05d and push it along the Z axis, creating the inner zone, which should be a Y shape (Fig.06c). Next select the bottom edge of the inner ear and move them inward to create an S shape (Fig.06d).