목적: Tinnitus retraining therapy (TRT) is one of the most extended treatments for tinnitus control. The overall success rate of TRT are known about 80%, but to predict the effect of TRT is not easy, since there are many factors that affect clinical characteristics of tinnitus. The objective of this study is to identify the factors that could affect the efficacy of TRT. 방법:77 patients who visited tinnitus clinic at the Kyung Hee University Hospital at Gangdong from January 2010 to June 2011, and had received complete TRT, were included in this study. A retrospective review was conducted. Their demographic and psychoacoustic characteristics of tinnitus were analyzed. Subjective tinnitus were evaluated with Tinnitus Handicap Inventory (THI), Visual Analog Scale (VAS) on annoyance, Beck Depression Inventory (BDI) scales for psychological depression were checked. The TRT treatment was delivered individually following the principles outlined by Jastreboff and the outcome was compared using THI and VAS scores. Therapeutic success was defined as a minimum THI change of 7 points, and patients were divided in to effective group and non-effective group. 결과:60 were belonged to effective group and 17 were non-effective group in 77 patients. Baseline characteristics (age, sex, duration , side) showed no significant difference between the two groups. According to the THI scores prior to TRT, effective group showed significantly higher values. After TRT, only effective group showed significant improvement in THI score while non-effective group showed worsen THI score. For the VAS score, after TRT only effective group reached significant improvement. Comparing BDI, the difference was not statistically significant. Hyperacusis was accompanied by 10% of the effective group and 29.4% of the non-effective group. 결론:Higher initial THI and VAS score were more responsive to TRT when compared with lower initial score. Also the presence of hyperacusis was related to a decreased TRT response