Abstract: 【Abstract】 Objective To investigate the correlation between tinnitus and hearing loss. Methods Clinical data of 400 patients presented with tinnitus as the first chief complain were analyzed. The relationship between tinnitus and hearing loss was categorized based on sites, onset time of tinnitus and hearing loss, for the purpose of provideing clinical evidence to explore the etiology, treatment and prognosis of tinnitus. Results Among the 400 patients, 61% of them did not show the correlation of tinnitus with hearing loss (52.05% with normal hearing, and 47.95% with hearing loss), while only 39% had the relationship (70.51% related, 29.49% possibly related). Conclusion In this study, no absolute correlation between tinnitus and hearing loss was observed. Tinnitus and hearing loss may not be treated in the same way.