Sinusoidal forces with frequencies of 100 and 500 Hz and initial positive or negative polarities were delivered to the mastoids and Fz in normal subjects. We investigated whether the cVEMPs and oVEMPs evoked were sensitive to the polarity (phase) of vibration. With mastoid stimulation at 100 Hz, medial head acceleration produced cVEMPs with earlier latency (15.5 ms) than lateral acceleration (19.7 ms) and oVEMPs with later latency (13.8 ms) than lateral acceleration (10.6 ms). As the stimulus frequency increased, the difference in latency decreased, but was still present at 500 Hz. A similar pattern occurred following stimulation at Fz. Our results show that the initial direction of bone-conducted vibration affects both cVEMP and oVEMP properties even at relatively high frequencies.