Sensitivity of vestibular system to sounds (SVSS) can be measureable by cervical vestibular evoked myogenic potentials (cVEMPs). The aim of this study is to investigate central representation of vestibular system sensitivity to sound. The research was conducted in 2022–2023 by searching English language databases. The criterion for selecting documents was their overlap with the aim of this work. The animals studies were not included. The saccule is stimulated by sounds, that are transmitted through air and bone conduction. Utricle and semicircular canals are activated only by the vibrations. The afferent nerve fibers of the vestibular system project to the temporal, frontal, parietal, primary visual cortex, insula and the cingulate cortex. There is a relationship between normal results of the cVEMPs and these parameters. Improved phonemes recognition scores and word recognition scores in white noise, the efficiency of auditory training, incraed amplitude of the auditory brainstem responses to 500 HZ tone burst. Learning the first words is not only based on the hearing and other senses participate. The auditory object is a three-dimensional imaging in people's minds, when they hear a word. The words expressed by a speaker create different auditory objects in people's minds. Each of these auditory objects has its own color, shape, aroma and characteristics. For the formation of the auditory objects, all senses and whole areas of the brain contribute. Like other senses, central representation of vestibular system sensitivity to sound are also involved in the formation of auditory objects.