TINNITUS IS THE PERCEPTION OF A SOUND IN THE absence of an external acoustic stimulus and it affects roughly 10-15% of the population. This review will discuss the different types of tinnitus and the current research on the underlying neural substrates of subjective tinnitus. Specific focus will be paid to the plasticity of the auditory cortex, the inputs from non-auditory centers in the central nervous system and how these are affected by tinnitus. We also will discuss several therapies that utilize music as a treatment for tinnitus and highlight a novel method that filters out the tinnitus frequency from the music, leveraging the plasticity in the auditory cortex as a means of reducing the impact of tinnitus.