If causal and teleological reasoning were clearly diametrically opposed attitudes, then tackling the central organization of vertical eye movements would indeed be a formidable task. This opening, and light, assertion is partially explained by the subsequent lengthy introduction to some of the problems posed by the descriptive, but unfortunately misnamed, “vertical” vestibulo-ocular reflex (VOR). Many in the oculomotor field believe the key to understanding vertical eye movements depends to a large extent on first understanding the vertical VOR reflex pathways. Experiments carried out to date ranging from the sensory to motor periphery suggest that the excellent performance of the vertical VOR is achieved at the level of the second order vestibular neurons. Accordingly these cells must be the center of focus in the upcoming years. At the outset it should also be appreciated that many eye movement related signals, even vestibular, appearing at target sites of second order vestibular neurons could be obtained either directly or indirectly via more than one pathway. Therefore, critical experiments will always require correlation between physiology and morphology.