Tinnitus can occur as a sleep disorder - -this is called the "exploding head syndrome". This most often occurs while falling asleep or waking up. It is a tremendously loud noise. Some theorize that this syndrome is due to a brief seizure in auditory cortex. It is not dangerous.(Green 2001; Palikh and Vaughn 2010). Logically, anticonvulsants might be useful for treatment.
TRT depends upon the natural ability of the brain to "habituate" a signal, to filter it out on a subconscious level so that it does not reach conscious perception. Habituation requires no conscious effort. People frequently habituate many auditory sounds -- air conditioners, computer fans, refrigerators, and gentle rain, among them. What they have in common is that they have no importance, so they are not perceived as ''loud.'' Thus, the brain can screen them out.
Atherosclerosis. With age and buildup of cholesterol and other deposits, major blood vessels close to your middle and inner ear lose some of their elasticity — the ability to flex or expand slightly with each heartbeat. That causes blood flow to become more forceful, making it easier for your ear to detect the beats. You can generally hear this type of tinnitus in both ears.