Spontaneous Otoacoustic Emissions(SOAE) are narrow-band acoustic signals generated in the cochlea which can be recorded in the ear canal without acoustic stimulation. SOAE was recorded in 23 normal hearers at an anechoic room in which the ambient noise level was considerably low. The results are as follows : 1) The incidence of SOAE is 34.7% in normal hearers and more prominent in female. 2) In hearers feeling tinnitus, SOAE was more prevalent and located at the higher frequency side on the fast Fourier transform(FFT). 3) On the pitch match test the peak frequency of SOAE was releted to tinnitus frequency in 63.6%.