The concept of perilymphatic actuation of the cupula proposed by Anliker & VanBuskirk (Acta Otolaryng 72, 93–100, 1971) has been reviewed and found that their model is based on a quite erroneous concept of the anatomy of the temporal bone. Careful study of serial slides of the temporal bone shows that the cupular deflection is caused primarily by flow of endolymph, and therefore, the mathematical model based upon a faulty view of the anatomy of the system cannot be accepted.