목적: Obstructive sleep apnea (OSA) is a multisystem disease that can affect the auditory and vestibular systems due to chronic intermittent hypoxia and recurrent oxygen desaturation. Tinnitus becomes noticeable in quiet environments, and many patients with tinnitus report sleep disturbances. Conversely, sleep disorders can be considered a potential underlying cause of tinnitus. Recent studies have shown that the risk of tinnitus was found to be significantly higher in patients with OSA than in those without OSA. Therefore, we analyzed whether treatment of OSA could contribute to alleviating tinnitus in patients with OSA and tinnitus. 방법:We enrolled a total of 40 patients with both tinnitus and OSA who visited ENT Clinic from October 2019 to December 2022. Participants underwent hearing tests and polysomnography. Their age ranged from 38 to 75 years old, with an average of 55.5 years. Nine patients underwent surgery (septoturbinoplasty ± soft palate reduction with radiofrequency), 15 received positive airway pressure (PAP) treatment, and the remaining 16 received medical treatment (intranasal steroid spray and nasal irrigation). We assessed tinnitus discomfort using the Tinnitus Handicap Inventory (THI) and visual analogue scale (VAS) before and after 3 months of OSA treatment. 결과:Out of 40 patients, 24 (60%) experienced an improvement in tinnitus, 8 (20%) showed no interval change, and 8 (20%) reported worsened tinnitus after OSA treatment. Within the surgery group, 6 patients (66.6%) showed improved tinnitus, while 8 (53.3%) and 10 (62.5%) patients in the PAP and medication groups, respectively, experienced improvement. The average THI before OSA treatment was 28.2, decreasing to 21.6 and 21.1 after 1 and 3 months of OSA treatment, respectively. The mean apnea- hypopnea index was higher in the tinnitus worsening group (36.25±25.17) compared to the tinnitus improvement group (32.19±20.5). 결론:This study is significant as it is the first to suggest that OSA treatment may reduce tinnitus symptoms in OSA patients with comorbid tinnitus. We are currently conducting a subgroup analysis based on the severity of sleep apnea and duration of symptoms. We anticipate that this study will contribute to a deeper understanding of tinnitus and OSA. Given the close association between tinnitus and OSA, attention should be given to tinnitus and hearing evaluations in patients with OSA.