Toothed whales (Odontocetes; e.g., dolphins) are well-known for efficient underwater locomotion and for their acrobatic capabilities. Nevertheless, in relation to other mammals including the human and with respect to body size, their vestibular apparatus is reduced, particularly the semicircular canals. Concomitantly, the vestibular nerve and most of the vestibular nuclei are thin and small, respectively, in comparison with those in terrestrial mammals. In contrast, the lateral (Deiters') vestibular nucleus is comparatively well developed in both coastal and pelagic dolphins. In the La Plata dolphin (Pontoporia blainvillei) and the Common dolphin (Delphinus delphis), all of the vestibular nuclei are present and their topographic relations are similar to those in humans. Quantitative analysis, however, revealed that in the dolphin most of the nuclei (superior, medial, descending nucleus) are minute both in absolute and relative terms. Here, the only exception is the lateral vestibular nucleus, which is of comparable size in humans and Pontoporia and decidedly more voluminous in Delphinus. While the small size of the majority of the dolphin's vestibular nuclei correlates well with miniaturization of the semicircular canals, the size of Deiters' nucleus seems to support its relative independence from the vestibular system and a close functional relationship with the cerebellum. In comparison with findings in humans and other terrestrial mammals, both of these aspects seem to be related to the physical conditions of aquatic life and locomotion in three dimensions.