Responses to head tilt were recorded from eighth nerve axons in barbiturate anesthetized cats. The maximally excitatory head tilt (polarization vector), a zero-force discharge rate, and tilt sensitivity were measured for each cell. In one population of afferents, the maximum discharge frequency was obtained by aligning the saccular plane with gravity. The response properties of these saccular afferents were compared with a second population arising from the utriculus. Both the resting discharge rate and the response sensitivity were lower for saccular than utricular afferents in the cat. The average resting discharge was about 20% lower and the sensitivity about 15% higher in the cat than in the squirrel monkey.