A principal components analysis (PCA) of the median-plane head-related impulse responses (HRIRs) in the CIPIC HRTF database reveals that the individual HRIRs in the median plane can be adequately reconstructed by a linear combination of 12 orthonormal basis functions. These basis functions can be used to model arbitrary median-plane HRIRs, which are not included in the process to obtain the basis functions. Memory size can be reduced up to 5-fold depending on the number of HRIRs to be modeled. To clarify whether these basis functions can be used to model other set of arbitrary median plane HRIRs, a numerical error analysis for modeling and a series of subjective listening tests were carried out using the measured and modeled HRIRs. The results showed that the set of individual HRIRs in the median plane, which were measured in our lab using different measurement conditions, techniques, and source positions, can be modeled with reasonable accuracy. All subjects, involved in the subjective listening test, reported not only the accurate vertical perception but also the front-back discrimination with the modeled HRIRs based on 12 basis functions.