The article is a review of scientific research on the influence of the vestibular system on human cognitive functions. The vestibular apparatus is well studied. Research in recent decades using functional tomography techniques has shown that it has extensive connections with the subcortical and cortical structures of the brain that provide cognitive activity. Hypotheses are put forward that the conduction and processing of bioelectric impulses by the brain, which are recorded by the vestibular apparatus, creates the necessary background for the course of all cognitive processes. The vestibular apparatus has connections with the limbic system, hippocampus, striatum and neocortex. Therefore, vestibular dysfunctions can reduce the ability to learn, cause impaired attention, memory, executive functions, cause disorientation, and affect stress levels. An urgent area of research is the study of the influence of vestibular sensory reactivity on children’s learning ability. This influence has long been underestimated, since it was generally assumed that motor and cognitive development occur independently of each other. The mechanisms linking vestibular dysfunction with cognitive impairment have not yet been sufficiently studied. Further studies are needed to assess the possible impact of vestibular dysfunctions on attention, memory, and speech. Such studies are already underway. Their results are most relevant for patients with neurodegenerative disorders and for children with special needs.