Tehran University of Medical Sciences Auditory and Vestibular Research 2423-480X 34 1 2024 06 08 3 8 Meymaneh Jafari Department of Audiology, School of Rehabilitation Sciences, Isfahan University of Medical Sciences, Isfahan, Iran AND Department of Audiology, University of Social Welfare and Rehabilitation Sciences, Tehran, Iran Hojjat Allah Haghgoo Department of Occupational Therapy, University of Social Welfare and Rehabilitation Sciences, Tehran, Iran Seyed Ruhollah Hosseini Department of Psychology, Faculty of Education Sciences and Psychology, Ferdowsi University of Mashhad, Mashhad, Iran Hassan Ashayeri Rehabilitation Research Center, Iran University of Medical Sciences, Tehran, Iran AND Department of Basic Sciences, School of Rehabilitation Sciences, Iran University of Medical Sciences, Tehran, Iran Enayatollah Bakhshi Department of Biostatistics, University of Social Welfare and Rehabilitation Sciences, Tehran, Iran Moslem Shaabani Department of Audiology, University of Social Welfare and Rehabilitation Sciences, Tehran, Iran 2024 01 23 2024 02 12 Background and Aim: The information related to brain oscillation, head rotation and head orientation relative to gravity is obtained from the vestibular system. An important reference for upright posture and navigation is gravity-based vertical perception. Many studies have been conducted for the determination of cortical areas involved in Subjective Visual Vertical (SVV) perception in healthy people or patients with brain injuries. Their results have indicated an extensive and bilateral cortical area involved in SVV perception. The purpose of this review study is to investigate these cortical areas and their functional role. Recent Findings: Neuroimaging studies in patients with brain injuries showed that multiple cortical areas have a role in SVV perception. These areas mainly include the occipital cortex, frontal cortex, posterior temporoparietal, temporo-occipital, parieto-occipital, superior temporal gyrus, inferior parietal lobe in temporoparietal junction, posterior insula, cuneus, lingual gyrus, precuneus, ventral dentate nucleus, cerebellum, and brainstem. Conclusion: The cortical areas involved in SVV perception are a part of the vestibular system, which is distributed bilaterally. These areas have a multi-sensory processing task and play a role in processing of cognitive and motor sensory information. https://avr.tums.ac.ir/index.php/avr/article/view/1254