A principal components analysis of the median-plane head-related impulse responses (HRIRs) in the CIPIC HRTF database reveals that the individual HRIRs can be reconstructed by a linear combination of 12 principal components (PCs) within 5% of error in the least-squares sense. The PCs include the intersubject and interelevation variations in the median-plane HRIRs. Each PC provides sound cues for the front–back discrimination and/or the vertical perception. There exist common systematic elevation dependencies in the weights of lower-numbered PCs which contribute to the pinna/head diffractions, whereas the elevation dependencies in the weights of higher-numbered PCs are different from subject to subject.