Tinnitus experienced by the patient of otitis media usually related to the hearing loss. Often the hearing loss is just the generation of tinnitus related to otitis media. It is important to find out the possible causes carefully among the situations of acute tinnitus, chronic tinnitus and severe tinnitus. Surgical intervention to control infection and improve hearing might sometimes diminish the annoyance of tinnitus. Still the best policy of tinnitus treatment should conbine the following 3 methods. (1)Directive counseling. (2)Sound therapy and (3)Relaxation therapy.