Tinnitus is the subjective sensation of a sound in the ear or head, but no external sound source is present. Tinnitus is one of the most common clinical symptoms in otology, and its incidence increases with age. Seventeen percent of the general population has varying degrees of tinnitus, and the incidence of tinnitus in the elderly can be as high as 33%. In a broad sense, tinnitus also includes objective tinnitus, which has a corresponding sound source, such as a murmur of vascular or myogenic origin. Tinnitus differs from hallucinations in that sounds with specific content, such as music or speech, heard in the absence of an external sound source are considered hallucinations. The pathogenesis of tinnitus is not well understood. Most tinnitus patients feel that the presence of background noise or music can reduce tinnitus, and sound masking can reduce the volume of tinnitus or distract the patient from it. Sounds used for tinnitus masking include: sounds that partially mask tinnitus, background masking sounds and tinnitus at the same time, and tinnitus that is always audible to the patient. This reduces the volume of the tinnitus and diverts the patient’s attention from the tinnitus. Completely masking the sound of tinnitus means that the background masking sound completely covers the tinnitus. Types of sounds used to mask tinnitus include: broadband noise; musical sounds usually using soothing and relaxing music. In addition, specific sounds can be chosen for relaxation or distraction, such as the sound of waves or falling leaves, and these sounds can be accompanied by music. Sound masking devices include wearable devices like hearing aids, portable CD headphones or plug-in headphones, non-wearable devices including CD players or tinnitus masking specific sound generating devices, sound masking does not need to be used all the time. Based on the current understanding of tinnitus, different theories and approaches have been proposed by different scholars for the treatment of tinnitus. Tinnitus habituation therapy has been used more often in China and abroad. This therapy is proposed mainly based on neurophysiological and psychological models, with the main emphasis on: 1. Tinnitus counseling, through which the patient classifies the tinnitus as an unimportant neural signal. 2. sound therapy to attenuate tinnitus-related neural activity through incomplete masking of the tinnitus. Sound therapy, as the main tool of comprehensive tinnitus treatment currently recommended by the Chinese Medical Association, focuses on the suppression of tinnitus by eliminating the reflex arc between the limbic and autonomic nervous systems and the tinnitus perception center.