목적: Tinnitus, often described as a persistent ringing or buzzing in the ears, can significantly impact an individual's auditory processing and cognitive load. This study aims to investigate the effect of tinnitus treatment on listening effort, focusing on how therapeutic interventions may alleviate cognitive strain associated with auditory perception in individuals with chronic tinnitus. 방법:This randomized controlled trial enrolled 60 participants diagnosed with chronic subjective tinnitus. The treatment group received a combination of sound therapy and cognitive-behavioral therapy (CBT), while the control group received no specific intervention. Listening effort was assessed using dual-task paradigms and physiological measures, including pupillometry. Data were collected at baseline, post-treatment (12 weeks), and at a 6-month follow-up. 결과:Preliminary findings indicate a significant reduction in listening effort among participants in the treatment group compared to the control group. Statistical analysis using repeated measures ANOVA revealed a significant interaction effect between time and group (p < 0.01), indicating greater improvements in the treatment group over time. Improvements were observed in objective measures, such as reduced pupil dilation responses and improved performance in dual-task conditions. 결론:The results suggest that comprehensive tinnitus treatment, incorporating both auditory and cognitive strategies, can effectively reduce listening effort. This reduction may enhance overall auditory processing efficiency and improve the quality of life for individuals suffering from chronic tinnitus. Further research is needed to explore the long-term sustainability of these benefits.