Objective To observe the efficacy of treating tinnitus with electrical stimulation on acupoint in the distribution area of ear vagus nerve by combining with sound masking. Methods Sixty-three volunteers suffering from tinnitus were randomly divided into a treatment group （32 cases） and a control group （31 cases） according to envelope method. The treatment group was given the treatment with electrical stimulation on acupoint in the distribution area of ear vagus nerve by combining with sound masking while the control group was given the treatment by taking flunarizine hydrochloride capsules and oryzanol orally. The treatment for both groups lasted for eight weeks. The efficacy was evaluated before treatment, 4 weeks and 8 weeks following the treatment respectively according to ＂Tinnitus Handicap Inventory＂ and ＂Tinnitus Dysphoria Inventory＂. Results It was revealed from the Tinnitus Handicap Inventory that the differences were not statistically significant by comparing the two groups after treatment for 4 weeks （χ2=1.981, P=0.16）; After 8 weeks of the treatment, patients with mild tinnitus and severe tinnitus were significantly improved in the treatment group compared with those before treatment （χ2=25.01, P〈0.O01） while the difference in the control group was not statistically significant before and after treatment （χ2=2.986, P=0.084）, and the difference of the ratio of patients with mild tinnitus in the two groups was statistically significant （χ2=9.315, P=0.002）. It was revealed from the Tinnitus Dysphoria Inventory that dysphoria of patients in the treatment group was more alleviated than that in the control group after treatment for 4 weeks （χ2=4.661, P=0.03）; After 8 weeks of the treatment, the patients with mild dysphoria and severe dysphoria were significantly improved in the two groups （χ2=25.397, P〈O.001 and χ2=7.828, P=O.O05, respectively）, and the efficacy in the treatment group was improved more significantly than that in the control group （χ2=5.85
