The author present statistical observation of 111 cases of tinnitus with pure tone audiometry from Jan. 1, 1978 to Dec. 31, 1980 in department of otolaryngology, EWHA Womans University Hospital. The result were as follow: 1. Male to female ratio was as 1.1: 1 and peak age incidence was in the age group 21 to 30. 2. Most frequent duration for tinnitus was 1 month to 1 year. 3. Patient who complained tinnitus was only 10.0% in cases of tinnitus and patient who complained tinnitus with hearing impairment was 72.1% in the cases of tinnitus. 4. The affected site in the tinnitus, in order of frequency were; Both ears 38.8% Left ear 32.4% Right ear 28.8% 5. The drum finding, in order of frequency were; Intact 40.3% Retraction 41.6% Perforation 11.0% 6. The degree of hearing loss in audiometry were; Normal 26.0% Moderate severe 23.5% Moderate 20.8% 7. The classification of hearing loss were Sensorineural 28.6% Mixed 27.8% Conductive 15.7% 8. The shape of hearing impairments were High tone loss 46.9% Flat 30.2% Low tone loss 13.6% Mid tone loss 9.3% 9. The occurence of C5 dip was 15.8% in cases of tinnitus.