Some patients choose to get involved in “tinnitus retraining,” which involves wearing a device in the ears that provides soothing music or noise, along with undergoing counseling. The goal is to help your body and brain learn to get accustomed to tinnitus noise, which reduces your negative reactions to unwanted sounds. Support and counseling during the process can be helpful for reducing anxiety. Researchers are now learning more about the benefits of coherent cognitive behavioral therapy interventions to help treat distress associated with tinnitus. (3)
It’s the same mechanism that’s happening in people who feel a phantom limb sensation after losing a limb, explains Susan Shore, PhD, a professor of otolaryngology, molecular physiology, and biomedical engineering at the University of Michigan in Ann Arbor. With tinnitus the loss of hearing causes specific brain neurons to increase their activity as a way of compensating, she explains. “These neurons also synchronize their activity as they would if there were a sound there, but there is no external sound,” she adds.
Supporting the idea that central reorganization is overestimated as "the" cause of tinnitus, a recent study by Wineland et al showed no changes in central connectivity of auditory cortex or other key cortical regions (Wineland et al, 2012). Considering other parts of the brain, Ueyama et al (2013) reported that there was increased fMRI activity in the bilateral rectus gyri, as well as cingulate gyri correlating with distress. Loudness was correlated with values in the thalamus, bilateral hippocampus and left caudate. In other words, the changes in the brain associated with tinnitus seem to be associated with emotional reaction (e.g. cingulate), and input systems (e.g. thalamus). There are a few areas whose role is not so obvious (e.g. caudate). This makes a more sense than the Wineland result, but of course, they were measuring different things. MRI studies related to audition or dizziness must be interpreted with great caution as the magnetic field of the MRI stimulates the inner ear, and because MRI scanners are noisy.

Millions of Americans experience tinnitus, often to a debilitating degree, making it one of the most common health conditions in the country. The U.S. Centers for Disease Control estimates that nearly 15% of the general public — over 50 million Americans — experience some form of tinnitus. Roughly 20 million people struggle with burdensome chronic tinnitus, while 2 million have extreme and debilitating cases.1