An experimental and theoretical study of electrical conductive properties of the vestibular labyrinth tissues is carried out. Using the theory of dynamic systems and experimental data on the measurements of amplitudes of electrical signal at the end of the vestibular nerve, the transfer function of the vestibular labyrinth is calculated and its frequency dependence is investigated. It is shown that the transfer function tends to its asymptotic value with increasing frequency. It is found that the transfer function of the vestibular labyrinth for stimulating impulses emanating from the electrode located in the posterior semicircular canal is significantly less than that for stimulating impulses from electrodes located in the superior and horizontal semicircular canals.