Objective : The purpose of this study is to search for more effective methods of treatment for tinnitus. Methods : We inquired about 33 cases of tinnitus patients visited the Ik-san Oriental Medical Hospital of Wonkwang University from March 1, 2008 to May 30, 2009. We examined the 33 cases in the view of sex, age, occupation, duration, number of visits, cause, associating symptoms, quality of tinnitus, frequency of acupuncture and herbal medicine, and recovery rate after treatment. Results and Conclusions : In 21 cases of tinnitus patients among the 33 cases, it was improved. Total recovery rate was 63.6%. This case study presents clinical possibility of acupuncture and herbal medicine and moxa for the treatment of tinnitus.