Tinnitus is the perception of sound without an external source. And can be generated by various causes, such as sensorineuralauditory structures, vascular and myogenic factors. Tinnitus due to muscular cause such as palatal myoclonus, middle ear myoclonus and stapedial muscle contraction is rare. We present a rare case of unilateral tinnitus during eye blinking. Inward movement of tympanic membrane was indentified synchronous with eye blinking. We used carbamazepine for treatment with cognitive behavioral therapy. After a week, tinnitus was reduced.