It is nearly 100 years ago that the “foramen singulare” was first identified in cetacean periotics. Since then, the “foramen singulare” has been recognized in periotics of many cetacean species, extant or extinct. Surprisingly, however, it has never been confirmed if the foramen singulare in cetacean periotics is really homologous to that in other mammals. It is known that in mammals including humans the posterior ampullary nerve, which innervates the posterior semicircular duct, passes through the foramen singulare. We use an X‐ray micro‐CT scan to examine endocasts of the bony labyrinth of the inner ear of cetacean periotics, showing that the osseous canal extending from the so‐called foramen singulare goes toward the anterior bony ampulla, meaning that the alleged foramen singulare in cetacean periotics is really the superior vestibular area, through which the utriculoampullary nerve enters. The transverse crest is quite significant to identify each quadrant of the fundus of the internal acoustic meatus, but in many cetacean species the transverse crest is poorly developed, almost imperceptible in some species, and this could have brought confusion into the interpretation over the superior vestibular area and the foramen singulare. The bony septum separating the cerebral aperture of the facial canal from the foramen singulare is not the transverse crest, but the perpendicular crest. The foramen singulare is not a distinct foramen separated from the inferior vestibular area. Instead, the true foramen singulare opens near the inferior vestibular area in the internal acoustic meatus in cetacean periotics.