According to foreign scholars, about 80% of patients who are ready for cochlear implantation have tinnitus in addition to neurological deafness. Obviously, in addition to deafness, tinnitus is also a serious problem for these patients in their daily lives. Therefore, many of these patients who are ready to receive cochlear implants often ask the question of whether cochlear implants can also treat tinnitus, and they expect that cochlear implants will not only improve their hearing, but also improve their tinnitus. According to recent observations by foreign scholars, cochlear implantation has a therapeutic effect on neurological tinnitus, and its efficiency varies from report to report, but in general, its efficiency is about 40-70%. This finding tells us that cochlear implantation has a therapeutic effect on tinnitus in a larger number of patients.