Conclusion. Vestibular evoked myogenic responses (VEMPs) are not affected in non-insulin-dependent diabetes mellitus (NIDDM) patients with or without polyneuropathy. Objective. To compare VEMP responses of NIDDM patients and healthy subjects. Subjects and methods. VEMP responses were collected from 25 NIDDM patients with polyneuropathy (PNP), 13 NIDDM patients without PNP and 21 healthy subjects using click stimulation. After excluding ears with hearing loss (HQ (worse than 25 dB) the VEMP responses (p13 and n21 latencies and amplitude) recorded in 105 dB stimulus intensity were compared. Results. There was no statistically significant difference between groups. VEMP responses were found to be normal in NIDDM patients with or without PNP.