This therapy differs from traditional masking therapy, which suppresses the sound of tinnitus by using external sounds, and is more effective, but once the masking sounds are removed, the tinnitus returns to its original state or even worsens. Tinnitus retraining therapy includes medication, sound therapy and tinnitus counseling. Among them, sound therapy differs from masking therapy in that it requires that the sound intensity should not be too strong to mask the tinnitus sound, but to make the tinnitus sound just audible in the background sound. The sound therapy process is coupled with tinnitus counseling so that the patient can recognize tinnitus, become familiar with it, and become good friends with it. When the patient does not intentionally feel the tinnitus with his or her heart, the tinnitus is not felt at all. Studies have shown that tinnitus retraining therapy is effective for more than 80% of tinnitus patients. Patients for whom this therapy is ineffective can also consider transcranial magnetic stimulation to eliminate abnormal firing in the cerebral cortex to resolve the pain of tinnitus patients.