Very different areas of the primate cortex have been labelled as 'vestibular'. However, no clear concept has emerged as to where and how the vestibular information is processed in the cerebral cortex. On the basis of data from single-unit recordings and tracer studies, the present article gives statistical evidence of the existence of a well-defined vestibular cortical system. Because the data presented here have been verified in three different primate species, it can be predicted that a similar vestibular cortical system also exists in humans.