Diabetes mellitus type Ι is a metabolic disorder that affects multiple systems including the inner ear. Patients with diabetes mellitus commonly complain about dizziness, floating sensation, tinnitus and sweating. The aim of this study was to compare vestibular evoked myogenic potentials (VEMPs) between diabetic patients with or without neuropathy. Subjects included 14 patients with diabetes mellitus type Ι with polyneuropathy, 10 patients with diabetes mellitus type Ι without polyneuropathy and 24 healthy volunteers. Range of age in participants was 15-40 years old. The VEMPs were recorded with 500 Hz tone bursts with intensity at 95 dB. There was statistically significant difference between the groups in P13 and N23 latencies (P<0.05). There was no statistically significant difference between groups in absolute and relative amplitudes. Prolonged latencies of the VEMP suggest lesions in the retrolabyrinthine, especially in the vestibulospinal tract.