There is no consensus on the relevance of factors that influence gender differences in the behavior of muscles. Some studies have reported a relationship between muscle tension and amplitude of the vestibular evoked myogenic potential; others, that results depend on which muscles are studied or on how much load is applied. Aims:This study aims to compare vestibular evoked myogenic potential parameters between genders in young individuals.Methods: eighty young adults were selected -40 men and 40 women. Stimuli were averaged tonebursts at 500 Hz, 90 dBHL intensity, and a 10-1000 Hz bandpass filter with amplification of 10-25 microvolts per division. The recordings were made in 80 ms windows. Study type: An experimental and prospective study.Results: no significant gender differences were found in wave latency -p = 0.19 and p = 0.50 for waves p13 and n23, respectively. no differences were found in amplitude values -p = 0.28 p = 0.40 for waves p13 and n23, respectively. Conclusion:There were no gender differences in latency and amplitude factors; the sternocleidomastoid muscle strain was monitored during the examination. Braz J Otorhinolaryngol. 2011;77(2):245-8. ORIgInAL ARTIcLE BJORL