Tinnitus is characterized by deficiency of kidney essence, which is the basis for the production of kidney yin and yang, and the specific type of tinnitus should be combined with other symptoms, and kidney yin deficiency is more common in clinical practice. However, in addition to deficiency, there are also solid causes, such as feeling external evil, liver fire, phlegm heat, etc. Therefore, it is necessary for the practitioner to consider the patient’s own condition. Therefore, it is necessary for the physician to recognize and treat the symptoms according to the patient’s own situation. The diagnosis and treatment of tinnitus can be divided into deficiency and actual symptoms. Deficiency is mostly due to old age and physical weakness, while solid evidence is mostly due to wind, fire, phlegm and stasis. The principle of treatment should be to treat the symptom first for the actual evil, and treat the root cause first for the pure deficiency. Kidney yang deficiency and kidney yin deficiency are both deficiency syndromes. Kidney yang deficiency (deficiency of clear qi) can be seen in tinnitus, which may be mild or severe, aggravated by physical exertion, and drowsiness of the limbs, etc. Yiqi Smart Soup should be used to treat this condition with additional subtractions; however, Yiqi Smart Soup is not suitable for people with colds. Kidney yin deficiency (deficiency of kidney essence) can be seen in tinnitus and dizziness, lumbar and knee soreness and weakness, dry mouth, etc. Deafness Zuo Ci Wan should be used with additional reduction; however, it is contraindicated for people with sudden onset of tinnitus. The adverse effects of the above formula are not clear. The symptoms of tinnitus should not be taken by oneself, if the symptoms are obvious, it is recommended to consult a doctor for standardized treatment in time to prevent aggravation.