We carried out an experimental and theoretical study of the electrical conductive properties of the tissues of the vestibular labyrinth. Using the theory of dynamic systems and experimental data on measurements of the amplitudes of the electrical signal at the end of the vestibular nerve, we calculated the transfer function of the vestibular labyrinth and investigated its frequency dependence. It is shown the transfer function tends to its asymptotic value with increasing frequency. We found that the transfer function of the vestibular labyrinth for stimulating impulses emanating from the electrode located in the posterior semicircular canal is significantly less than for stimulating impulses from the electrodes located in the superior and horizontal semicircular canals.