Rheotaxis, the directed response to fluid velocity gradients, has been shown to facilitate stable upstream swimming of mammalian sperm cells along solid surfaces, suggesting a robust physical mechanism for long-distance navigation during fertilization. However, the dynamics by which a human sperm orients itself relative to an ambient flow is poorly understood. Here, we combine microfluidic experiments with mathematical modeling and 3D flagellar beat reconstruction to quantify the response of individual sperm cells in time-varying flow fields. Single-cell tracking reveals two kinematically distinct swimming states that entail opposite turning behaviors under flow reversal. We constrain an effective 2D model for the turning dynamics through systematic large-scale parameter scans, and find good quantitative agreement with experiments at different shear rates and viscosities. Using a 3D reconstruction algorithm to identify the flagellar beat patterns causing left or right turning, we present comprehensive 3D data demonstrating the rolling dynamics of freely swimming sperm cells around their longitudinal axis. Contrary to current beliefs, this 3D analysis uncovers ambidextrous flagellar waveforms and shows that the cell's turning direction is not defined by the rolling direction. Instead, the different rheotactic turning behaviors are linked to a broken mirror symmetry in the midpiece section, likely arising from a buckling instability. These results challenge current theoretical models of sperm locomotion.sperm swimming | rheotaxis | fluid dynamics | microfluidics | simulations T axis, the directed kinematic response to external signals, is a defining feature of living things that affects their reproduction, foraging, migration, and survival strategies (1-4). Higher organisms rely on sophisticated networks of finely tuned sensory mechanisms to move efficiently in the presence of chemical or physical stimuli. However, various fundamental forms of taxis are already manifest at the unicellular level, ranging from chemotaxis in bacteria (5) and phototaxis in unicellular green algae (2) to the mechanical response (durotaxis) of fibroblasts (6) and rheotaxis (7, 8) in spermatozoa (3, 9-12). Over the last few decades, much progress has been made in deciphering chemotactic, phototactic, and durotactic pathways in prokaryotic and eukaryotic model systems. In contrast, comparatively little is known about the physical mechanisms that enable flow gradient sensing in sperm cells (3, 9-13). Recent studies (3, 12) suggest that mammalian sperm use rheotaxis for long-distance navigation, but it remains unclear how shear flows alter flagellar beat patterns in the vicinity of surfaces and, in particular, how such changes in the beat dynamics affect the steering process. Answering these questions will be essential for evaluating the importance of chemical (14) and physical (4) signals during mammalian fertilization (15-17).A necessary requirement for any form of directed kinematic response is the ability to change the direction of loco...