목적: There have been insufficient studies about the association between smoking and tinnitus. In this study, the association of smoking to tinnitus was investigated using population-based data in Korea. 방법:The 8th Korea National Health and Nutrition Examination Survey data from 2019 to 2021 were used. The association between smoking and tinnitus was evaluated using the questionnaire by people aged 40 years or older. In total, 10152 people were included in this study. 결과:The number of current or ex-smoker group was 4044 and that of non-smoker group was 6108. Among them, 506 and 634 people had experienced tinnitus for 5 minutes or more in current or ex-smoker group and non-smoker group, respectively. The proportion of people who had experienced tinnitus for 5 minutes or more was significantly higher in current or ex-smoker group than non-smoker group. Among people who had experienced tinnitus for 5 minutes or more, the proportion of people who experienced tinnitus lasting for 6 months or more was significantly higher in current or ex-smoker group than non-smoker group. 결론:Smoking was associated with tinnitus in this population-based study.