The effect of steroid therapy for vestibular neuronitis was evaluated comparing with that of non-steroid therapy. Twelve cases were treated with steroid therapy and fourteen cases ware treated with non-steroid therapy. All cases had no response of caloric test at the onset and underwent therapy within one month since onset. The results ware as follows : Dizziness was significantly reduced by steroid therapy compared with non-steroid therapy. However, there was no difference of subsiding period of spontaneous and positional nystagmus and recovery of caloric response between the steroid group and the non- steroid group.