The vestibulo-ocular reflex (VOR) is adaptable to adjustment of its performance in the event of visual-vestibular mismatch arising during head movements. In previous reports, an earth-fixed auditory target led to a VOR gain increase. On the other hand, there was no change in the VOR gain for a head-fixed auditory target. In the present report, we examined the changes of the VOR caused by adaptation to a rotating virtual sound source. The gain reduced in the post-adaptation phase when the sound rotated in the opposite direction to head rotation at the same velocity. There was no significant change in the VOR gain associated with adaptation to a sound source rotating the same direction as the head, but at twice the velocity. Adaptation of the VOR to auditory stimuli differed from that to visual stimuli. Our findings suggest that perception of the auditory location does not have any direct effect on the eye movements. Perception of auditory location, while it may influence eye movements through the visual motion perception system.