Abstract: The vestibular system, the most important organ to maintain the human body balance, involves three systems, including the vestibular, visual and proprioception. Because of its fine structure and deep location of the vestibule and the three semicircular canals, the traditional method was di cult to meet the positioning, qualitative and quantitative research of modern vestibular medicine, while biological numerical simulation has the advantages in modern otology, in which it is important to establish an accurate biological numerical model. Based on two-dimensional anatomical data of guinea pig inner ear by serial tissue sections, three-dimensional biological numerical model of the vestibular system containing the vestibule and the three semicircular canals was established and the spatial structure and size of the model was consistent with the anatomic observation. Furthermore, numerical simulation of the caloric test was carried out on the model and biomechanical characteristics of top of semicircular canal crest were described quantitatively with the parameters including displacement, velocity and pressure under the di erent environment temperature excitation and the results were in agreement with the clinical observation. In short, it was feasible to reconstruct a biological numerical model of the vestibular system based on the two-dimensional anatomical data by continuous tissue slicing technique and the biological model meets the needs of positioning, qualitative and quantitative research of the vestibular and semicircular canals balance function.