Tinnitus is a phenomenon in which there is a subjective sensation of sound in the ear or skull without a corresponding external sound source or electrical stimulus. The causes of tinnitus are many and very complex. Modern research suggests that tinnitus is caused by abnormal nerve activity in the auditory pathway. Chinese medicine believes that it is related to the spleen, stomach, kidney and liver. Most tinnitus is not directly related to deafness. The effect of tinnitus on a person is the effect of the tinnitus sound itself on the one hand, and the effect of sleep disturbance, anxiety and depression on the body caused by tinnitus on the other hand; the former effect is mild, while the latter is often the cause of the patient’s visit. Tinnitus can disappear, diminish, adapt, or remain unchanged with medication or other treatments. Some tinnitus does not require treatment. Treatment of tinnitus requires a determination of the cause, a holistic assessment of the degree of tinnitus, and an individualized and comprehensive intervention plan based on the patient’s history, symptoms, signs, and the patient’s level of cognition and ability. Cranial tinnitus is essentially tinnitus as well. People with cranial tinnitus often complain of tinnitus in the brain, but it is actually a manifestation of the stereo-auditory effect of bilateral tinnitus. During tinnitus masking tests in some patients with cranial tinnitus, the position of the cranial tinnitus from the midline of the skull can be changed. This phenomenon confirms the above idea from one side. Therefore, patients with cranial tinnitus are often treated clinically as tinnitus.