Parent cells of efferent acoustic and efferent vestibular fibers were determined anatomically in all classes of vertebrates by use of retrograde axonal transport of horseradish peroxidase. These neurons were found in the brainstem, in particular in the reticular formation. In the goldfish, efferent labyrinthine neurons could be demonstrated in a medial position (lateral to the fasciculus longitudinalis medialis). In the frog, efferent neurons appeared more lateral, dorsomedial to the facial motor nucleus. In reptiles and birds, efferent acoustic neurons separate from efferent vestibular neurons. In mammals, efferent vestibular neurons are located more dorsally, lateral to the genu of the facial nerve. Efferent acoustic neurons take their origin from the superior olivary complex.