Most people with tinnitus also have hearing loss. Hence, hearing aids can be an effective part of any sound therapy.  Hearing aids alone can provide partial or total relief from tinnitus. If you’re experiencing challenges with your hearing as well as tinnitus, a combination of a hearing solution with built-in sound generators can often be prescribed. You can expect improved levels of hearing which also helps to minimise the effects of the condition in the same way that sound therapy might.
Although mitochondrial DNA variants are thought to predispose to hearing loss, a study of polish individuals by Lechowicz et al, reported that "there are no statistically significant differences in the prevalence of tinnitus and its characteristic features between HL patients with known HL mtDNA variants and the general Polish population." This would argue against mitochondrial DNA variants as a cause of tinnitus, but the situation might be different in other ethnic groups.
FACT: Many people with tinnitus will also have a hearing loss. In fact, a recent French study showed that of 123 people with tinnitus surveyed only one did not have hearing loss.  The British Tinnitus Association estimates that 90 percent of people with tinnitus also have a hearing loss. Moreover, research says that those who don’t may have a “hidden hearing loss.”

To understand what causes tinnitus, you first need to understand what tinnitus is. Tinnitus is, very simply, unexplainable noises you hear in your head when there is no actual sound present. A person with tinnitus will often hear a whistling, humming, buzzing, whooshing, clicking or ringing in their ears, even when there is nothing in the area that is emitting that particular sound. It may be intermittent or last only a short time or never seem to stop.
A common cause of tinnitus is inner ear hair cell damage. Tiny, delicate hairs in your inner ear move in relation to the pressure of sound waves. This triggers cells to release an electrical signal through a nerve from your ear (auditory nerve) to your brain. Your brain interprets these signals as sound. If the hairs inside your inner ear are bent or broken, they can "leak" random electrical impulses to your brain, causing tinnitus.
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