Tinnitus is the subjective sensation of sound in the ear without the stimulation of external sound sources, and is a symptom rather than a lesion. The pathogenesis of neural tinnitus is still unclear and in the hypothesis stage, and its treatment is as difficult or even more difficult than the other two of the three major otologic problems – deafness and vertigo. Although conventional tinnitus treatment is an effective method, the efficacy is still unsatisfactory. Sometimes there are side effects of drugs, discomfort and certain dangers in closed treatment, as well as inconvenience in work and life during masking treatment, and even hearing problems are affected. Clinically, we often hear tinnitus patients complaining that tinnitus is often reduced or disappears when they feel that their body is in good mental condition, when they are in a happy mood, and when they sleep well, while tinnitus is aggravated when they are in general discomfort, in bad mood, and when they sleep poorly. This indicates that the appearance of tinnitus is closely related to the patient’s psychological state, and it is also found that when tinnitus appears, it also affects the patient’s psychological state, presenting a vicious circle. By analyzing the emotional disorders (depression, anxiety) and maladaptive behaviors of tinnitus patients, so we adopt interpretive diversionary psychotherapy with comfort medication to influence and change the psychological state and psychological disorders of patients, so as to interrupt the vicious circle and treat tinnitus. In this paper, there is no significant difference in the efficacy of psychotherapy compared with conventional treatment of sensorineural tinnitus, and it does not have the side effects caused by medication and other treatments, so it can be used as an alternative method for the clinical treatment of sensorineural tinnitus.