Tinnitus is phantom auditory perception. It can be perceived as a ringing, hissing, pulsing, clicking, wooshing, “crickets”, buzzing, humming, or other sounds. Forty percent of patients with tinnitus may have sensitivity to loud sounds. More than 90% of patients with tinnitus have a measurable hearing loss in at least one frequency (Davis, 1998). There are test procedures available to measure and treat these issues.