The time course of perceptual mislocalization at the time of vertical saccades was compared with that reported previously for horizontal saccades. Despite the difference in the oculomotor system involved in generating these saccades with different directions, the time course of the perceptual mislocalization and that of the extraretinal eye position signal estimated on the basis of visual mislocalization were the same between vertical and horizontal saccades. The results are discussed in relation to the outflow theory of subtraction, and it is argued that there is a common neural center for producing extraretinal eye position signals for both vertical and horizontal saccades.