Response characteristics and tuning of single vibratory receptor cells in all the legs of Periplaneta americana were investigated. Two groups of neurons tuned to frequencies above 100 Hz were found. Group 1 receptor neurons in all of the six legs are characterized by a tonic response pattern, V‐shaped vibratory threshold curves with one peak of sensitivity in the frequency range between 400 and 800 Hz and low sensitivity to sound. Their response characteristics, tuning, and sensitivity resemble those described for subgenual organ receptor cells in other orthopteroids. Group 2 receptor neurons are characterized by tonic response pattern, high vibratory and auditory sensitivity, and asymmetrical threshold curves with more than one peak of sensitivity. They show tuning and auditory and vibratory sensitivity similar to the receptor cells of the intermediate organ of tettigoniids and rhaphidophorids, which probably originate in the distal organ. Group 2 receptor neurons of the metathoracic legs are more sensitive to vibration and sound of frequencies below 600 Hz than those of the meso‐ and prothoracic legs. Auditory and vibratory threshold curves with multiple peaks of sensitivity indicate that more than one mechanical structure mediates the stimulus at the receptor cells. The differences in the shapes of auditory and vibratory threshold curves of the same cell lead us to the conclusion that at least some of these structures are different for sound or vibration. J. Exp. Zool. 278:395–404, 1997. © 1997 Wiley‐Liss, Inc.