On the literature reveals a number of the survey concerning the tinnitus in Korea, but all-round clinical studies were reported. The clinical survey for 23 cases were carried and following results were obtained ; 1) Sex ratio between male and famale shows 1.3 to 1, and most of the cases were over 30 years of age group. 2) Andiologically, 56.5 per cent of the cases shows 3,000 cps-6,000 cps in frequency, and 65.2 per cent shows 20 dB-50 dB in intensity. Most of the conductive type of deafness have low tone type of tinnitus. 3) Duration of tinnitus under two years occupies in 69.5 per cent of all cases. 4) Other symptoms accompanied with tinnitus show ; hearing impairment(95.7 per cent), dizziness (65.2 per cent), headache (39.1 per cent), ear fulling sensation (56.5 per cent), general fatigue (30.4 per cent), autophonia (13.4 per cent), and the others (13.4 per cent) in order. 5) Etiological standpoint shows ; middle ear disease (26.1 per cent), ototoxic origin (17.3 per cent), acoustic trauma (17.3 per cent), heavy drinking and smoking(13.0 per cent), pregnancy (4.3 per cent), and unknown cases (13.0 per cent) in order. 6) 14 cases (60.8 per cent) have had the past history of medical treatment and inflation of eustachian tube, with Thiamin Hcl, Nicotinic acid, but no good result was obtained except only two cases.