To investigate the significance of the interaural latency (IAL) difference of the latency of VEMP and to raise the sensitivity of the test.Vestibular evoked myogenic potentials (VEMP) were tested in 20 healthy subjects; 13 patients with acoustic neuromaor cerebellopontile angle occupying lesions and 1 patient with multiple sclerosis. IAL differences of the wave p13,n23 and p13-n23 (abbreviatd as /delta p13/, /delta n23/ and /delta p13-n23/, respectively) were analysed to determine the normal range and the upper limit of the norm data. Four illustrative cases with the abnormality of the IAL difference were given as examples.The upper limit of the IAL of /delta p13/ was 1.13 ms; that of the /delta n23/ was 1.38 ms and that of /delta p13-n23/ was 1.54 ms. The /p13-n23/ latency between the right and left side had no significant difference (P > 0.05)./delta p13/, /delta n23/ and /delta p13-n23/, especially /delta p13/ of VEMP can suggest abnormality in the neural pathway and it may be applicable in practice.