We adopted a new operation which was developed and presented by Silverstein in 1987. It involves retrosigmoid craniotomy, removing the posterior wall of the IAC to the singular canal and exposing the cochlear nerve and every branch of the vestibular nerve. It can provide the accurate transection of the vestibular nerve. We suggest the operative indication should be expanded to cochlear neurectomy, for the operation can provide the accurate transection of the cochlear nerve too. A case of cochlear neurectomy, 2 cases of vestibular neurectomy were performed by this method. The operations were successful.