The vertebral artery type of cervical spondylosis causes headache due to insufficient blood supply to the vertebral artery and dilatation of blood vessels in the collateral circulation. In the case of mixed type, the spasm of vertebral artery and internal auditory artery caused by stimulation of sympathetic nerve at the same time can cause tinnitus. Degenerative changes of the cervical spine are often the root cause of cervical spondylosis, which mostly occurs in middle-aged and elderly people. In recent years, with the improvement of quality of life, the growing population of sedentary office clerks and low-headed people has intensified the trend of younger cervical spine degenerative changes, and therefore, the accompanying cervical tinnitus has gradually increased. The treatment of cervical spondylotic tinnitus is more difficult to cure than other symptoms, and the fundamental treatment method is still based on correcting the incorrect daily posture of the cervical spine. Conservative treatment methods such as hot compresses on the neck, physiotherapy, cervical traction, etc. can be used, while oral medication that activates blood circulation and inhibits bone growth can be taken to improve symptoms. If necessary, surgery can also be used to remove the hyperplastic bone to release the compressed vertebral artery and the intervertebral disc tissue compressing the nerve root to achieve the purpose of radical treatment. However, it is still necessary to avoid prolonged head bowing and prolonged sitting after surgery. In summary, cervical degeneration caused by cervical spondylosis may cause tinnitus, but it needs to be distinguished from otorhinolaryngological diseases, and the prevention and treatment of cervical spondylosis should not be delayed.