Background and Objectives: Tinnitus is on the increase due to the increase in the elderly population, industrial pollution and noise pollution. This symptom is especially marked in patients with a hearing problem and the relationship between cause, mechanism and treatment is poorly understood. The characteristics of tinnitus and other hearing problems are well brought out using an animal model with salicylate ototoxicity. Therapeutic effects of Uncariae Ramulis and Testudinis Plastrum were expected in tinnitus and hearing problems; therefore we experimented on an animal model with salicylate ototoxicity. Salicylate is one of the most commonly prescribed drugs, although it has been recognized that salicylate induces hearing loss and tinnitus reversibly. The purpose of this study was to find the therapeutic effects of this by the morphologic study using salicylate ototoxicity. Materials and Methods : Twelve healthy Sprague-Dawley rats were divided into three groups: normal, control and sample. The sample group was treated with the extract of Uncariae Ramulis and Testudinis Plastrum (1cc/100g, once a day for 6 days). Then, to induce the salicylate ototoxicity in the control and sample groups, rats were injected intraperitoneally with sodium salicylate (500mg/kg). We observed the morphologic changes in the cochlea of the rats every 2, 3, 4 and 5 hours after injection. Results : The outer hair cells showed marked changes. Vacuolization formed in the cuticular plate and the endoplasm of the control group. The endoplasm and the cuticular plates of the sample group after 2 hours were similar to the control group, but the cuticular plates of the sample group observed after 3, 4 and 5 hours were not similar. Conclusions : The results suggest that an extract of Uncariae Ramulis and Testudinis Plastrum has therapeutic effects on an animal model with salicylate ototoxicity.