Most people who suffer from tinnitus also experience hearing loss to some degree. As they often accompany one another, the two conditions may be correlated. In fact, some researchers believe that subjective tinnitus can only occur if the auditory system has been previously damaged (source). The loss of certain sound frequencies due to hearing loss may change how the brain processes sound, causing it to adapt and fill in the gaps with tinnitus. The underlying hearing loss typically results from exposure to loud noises or advanced age:
This tinnitus treatment we developed makes use of software that customizes a music-based therapy for each individual tinnitus sufferer. The software achieves this by incorporating a computational model of the “tinnitus brain.” This model captures changes in the auditory brain which may be causing the tinnitus.5,7 We do this by taking into account the individual’s audiogram and a pitch match of their tinnitus, which generates a tinnitus profile unique to him or her. The software then uses the model to predict how each music track can be altered spectrally to reduce tinnitus for that specific tinnitus profile. Delivering the treatment using headphones that could produce high frequencies (above 10–12 kHz) was an integral part of treatment effectiveness. With such headphones, the treatment could work by taking advantage of the same kind of brain plasticity that may contribute to the person's tinnitus in the first place without being limited by a lack of high-frequency sounds.8 By incorporating the latest tinnitus research into our software, we developed a treatment approach that provides greater promise in treating tinnitus than existing treatments with a one-size-fits-all approach.
Note however that tinnitus nearly always consists of fairly simple sounds -- for example, hearing someone talking that no one else can hear would not ordinarily be called tinnitus -- this would be called an auditory hallucination. Musical hallucinations in patients without psychiatric disturbance is most often described in older persons, years after hearing loss.
Use other relaxation techniques. Tinnitus is understandably anxiety provoking, often a source of frustration and stress throughout the day and night. Reducing anxiety, and finding ways to relax, have benefits for both tinnitus and sleep. Relaxation exercises can reduce the aggravation of tinnitus, and make you more able to fall asleep. A few of the relaxation techniques my patients find most effective and easy to use are:
A large, 2014 study of almost 14,000 people found obstructive sleep apnea was linked to significantly higher rates of hearing impairment and hearing loss. Scientists think one reason for this is changes to blood flow to the ear that result in inflammation. (We know that sleep apnea causes changes to circulation and weakens blood flow to some areas of the body, including the brain.) A related factor? People with sleep apnea are at greater risk for high blood pressure, and high blood pressure can exacerbate hearing loss, according to research.

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.