The cytoskeletal organization of the guinea pig vestibular sensory cells was investigated employing the saponin perfusion method using scanning electron microscopy as well as immunohistochemical technique. The intermediate filaments were demonstrated in the sensory cells. They were usually seen surrounding the nucleus and extending through the cytoplasm which connected the nuclear membrane to the plasma membrane, cuticular plate or other cytoorganelles. These findings may suggest that the intermediate filaments provide mechanical support to the cell and its nucleus. Microtubules were found mainly in the supranuclear portion of the cells and run parallel to the main axis of the cell body, which is directly connected to the cuticular plate. These findings may suggest that the microtubules provide mechanical support to the cell and may be closely related to the sensory cell transduction system. The actin filaments were densely packed in the site of the cuticular plate. They also distributed throughout the cytoplasm, which appeared as a dense network in the periphery region. These findings support the idea that the actin filaments could be responsible for sensory cell transduction as well as to give mechanical strength to the surface of the cell and enable the cell to change its shape and move.