The clinical observation and the audiometric study for tinnitus were made on 85 cases, 97 ears who had visited to the OPD of Otolaryngology, S.N.U.H. from April 1968 until 10th of Oct. 1968. 1) The type of hearing loss, most frequently encountered, was sensori-neural type. 2) The range of frequencies of tinnitus was mostly from 4,000 to 8,000 Hz by pitch match method and from 6,000 to 8,000 Hz by masking method. 3) The frequencies of tinnitus in conductive hearing loss were lower than that in sensori-neural hearing loss. 4) The intensities of tinnituus were mostly less than 20 dB. 5) The high pitch tinnitus tend to be less loud than the low pitch tinnitus. 6) The tinnitus difficult to mask was rather common in mixed type hearing loss. 7) Most frequent descriptive terms of the tinnitus were ""ringing"" ""buzz"" ""sound of the wind"" and ""steam escapint"". 8) The most common descriptive terms in conductive hearing loss was ""sound of the wind"" and ""ringing"" in sensori-neural hearing loss. 9) The frequencies of the tinnitus, described as ""sound of wind"", were mostly low in their frequencies and that of ""ringing"" were high. 10) The tinnitus in acoustic trauma were all within 4,000-8,000 Hz in frequency.