Background <p>Individuals with vestibular hypofunction may encounter intermittent deficits in various cognitive domains, including memory, attention, orientation, and spatial awareness, all of which have been associated with vestibular function.</p> Objective <p>This study aims to assess cognitive functions, specifically memory and attention, in individuals suffering from chronic unilateral and bilateral peripheral vestibular hypofunction.</p> Methods <p>This investigation encompassed 15 subjects diagnosed with unilateral vestibular hypofunction and 15 subjects with bilateral vestibular hypofunction, alongside a control group of 20 age- and sex-matched individuals. Each participant underwent comprehensive audiological assessments, a mini-mental state evaluation, digit span tasks, digit symbol coding, auditory memory assessments, and event-evoked potentials, specifically focusing on mismatch negativity and P300 components.</p> Findings <p>A notable reduction was identified in digit span and digit symbol scoring, alongside a significantly diminished performance in auditory memory assessments within both the unilateral and bilateral vestibular hypofunction cohorts when compared to the control group. The latencies for mismatch negativity and P300 were considerably prolonged in both the unilateral and bilateral vestibular hypofunction groups relative to the controls. Nevertheless, no significant differences were detected between the unilateral vestibular hypofunction group and the bilateral vestibular hypofunction group in the cognitive assessments employed in this investigation.</p> Conclusion <p>The findings of our research indicate that adults experiencing chronic unilateral or bilateral vestibular hypofunction could exhibit signs of cognitive impairment.</p>