목적: In this study, we outline our routine approach to tinnitus patients, highlighting the different aspects of clinical and audiological characteristics to establish a strategy for treatment or control of tinnitus. 방법:A retrospective and analytical study was conducted in the department of otorhinolaryngology in Seoul St. Mary's Hospital from January 2012 to June 2013 . Two hundred and fourteen patients suffering from sensorineural tinnitus were evaluated for the different aspects of our examination the clinical history, otological examination, audio-vestibular and blood test. All these data were stored in a database bank and were analyzed to understand the clinical and audiological characteristics in Korean patients with tinnitus. 결과:There was a male predominance (21). The highest percentage of tinnitus results in the decades 7th -9th(6080yrs). Of the tinnitus sufferers, 134 (63.14%) have some degree of hearing deficit. The hearing impairment results of sensorineural type in 74.62% and limited to the high frequencies in 58.50%. The tinnitus was referred as unilateral in 69.63%, a pure tone in 48.19% and was matched as 51.2 dBHL in loudness. The 53.51% of the patients with high-frequency SNHL have a high-pitched tinnitus with tinnitus handicap index (THI) of 41.15 and beck depression score of 10.2. There was statistically significant correlation between high-pitched tinnitus and high-frequency SNHL, which correlated with stress and NE serum level. There was no significant correlation between tinnitus severity and tinnitus loudness. 결론:Sensorineural tinnitus seems to be related with aging and high frequency hearing loss. Significant correlation between tinnitus pitch and frequency of hearing loss, but no correlation between THI and Beck depression index may indicate that tinnitus-related negative reactions are governed by conditioned reflexes.