Though tinnitus is not an uncommon disease, its natural history, pathogenesis and treatment are not clearly defined yet. As tinnitus is a subjective complaint, it is not easy to evaluate and compare one complaint from another objectively. This study was designed to obtain objective data and to qualify the symptoms of tinnitus. One hundred and fifty-six patients with tinnitus were investigated. Patients with any known external or middle ear disorders were excluded. The results were as follows : 1) The most frequent description of tinnitus is ""humming"", followed by ""hissing"" and ""buzzing"" 2) In pitch matching, tinnitus has a tonal freguency between 4,000 Hz and 6,000 Hz in the majority of cases. 3) In loudness matching, tinnitus is mostly observed between 0 and 3 dBSL. 4) In classification of masking curve according to Feldmann, convergence and congruence types are frequent ; maskability is worse in the persistent type than in other type.