Many people visit physicians with the problems of tinnitus, but it diffcult to evaluate real handicap of the patient. We analysed clinical data from 120 patients(male 70, female 50) with the chief complaint of tinnitus. The clinical manifestations and past histories were analysed, based in the 27 questions of Tinnitus Handicap Questionnaire and 10 steps Analogue Scale. The analyzed results were as follows. 1) In the age distribution of age, fourty four cases were below 40 years old, fifty six cases were between 40 to 60 and twenty cases were above 60. 2) In 86 cases(72%), the tinnitus was manifestated continuous, and thiry four cases(62%), dizziness(13%), and headache(4%). 3) Commonly associated symptoms were hearing impairment(62%), dizziness(13%) and headache(4%). 4) Thirty-one cases(26%) had a history of noise exposure, thirty nine cases(33%) had a history of long term use of some drug, and twenty cases(70%) had a history of chronic otitis media. 5) The scores of subjective scale through Tinnitus Handicap Questionnaire were higher in the female, old age groups, continuous type tinnitus, history of chronic otitis media long-term drug user longer duration of symtom and tinnitus with associated symptoms.