Anatomical, physiological and metabolic properties of tinnitus have been identified and a comprehensive theory is immerging. The key elements and their interaction are presented in a general fashion highlighting areas of concern such as needed details of individual biosusceptibility and the need for continued tinnitus modeling for predictions as an aid in the development of effective treatment modalities. Nonetheless, there remains something of the uniqueness of tinnitus as a personal experience. The use of the final common pathway (FCP) as a unifying principle in diagnosis and treatment is presented.