Transformation of the mechanical input in the chain: acceleration of otolithic membrane (OM)-displacement of the OM gel layer -deflection of hair cell bundle (HCB) -deformation of the system of tip-links- formation of temporal pattern of polarization was studied using simplified analytical models of these stages of conversion of mechanical stimulus into the HCB electrical response. The process of transformation of information in this chain was considered for two extreme cases of OM gel-HCB interaction: 1) the HCBs exactly follow the gel displacement; 2) stiff stereocilia and weak surrounding gel allow the relative motion of the bundle with regard to the gel. The analysis of a simplified model of cell polarization based on threshold triggering of the HCB tip-links allows to hypothesize that spatially nonhomogeneous HCB structure with a set of stereocilia of varying heights is designed to perceive spatially nonhomogeneous gel displacements caused by external acceleration. Thus, the HCB-OM gel interaction in the first case leads to formation of temporal pattern of depolarization that corresponds to the temporal pattern of gel displacement. In the second case the kinetics of depolarization reflects time dependence of gel displacement velocity.