The human vestibulo-ocular reflex (VOR) was investigated during active head movements in yaw while subjects were asked to view targets located at 20, 30, 40, 60, 90, and 120 cm distance aligned with eye level. Binocular video cameras were used to study conjugate eye movements and binocular convergence. Perceived target distance was determined during head oscillation by having the subjects move a cursor to the remembered position of the previously seen targets. The changes in VOR gain with viewing distance were found to be more closely related to perceived target distance than to actual target distance or fixation distance. This result suggests that the adjustment of VOR gain with viewing distance is under stronger cognitive control than would be expected of a simple motor reflex.