One location for acupuncture for neurogenic tinnitus is to needle the acupoints around the ear, such as the ear gate point, the hearing palace point, and the hearing session point in front of the ear, the cataract point and the complete bone point behind the ear, and the rate valley point above the ear. In addition, you can also take the Fengchi point, which is a little farther away from the ear. Another option is to take points farther away from the ear, such as the Waiguan and Zhongzhu points, which are acupuncture points of the Shaoyang Sanjiao meridian. Because the Hand Shaoyang Sanjiao meridian starts at the end of the ring finger and travels up into the ear, these two points can be taken. For the lower extremities, you can take the Yanglingquan and Linwoo points of the Gallbladder meridian. In addition, points of the kidney meridian, such as Taixi, can be taken because the bile meridian enters the ear and the kidney opens the ear.