Tinnitus Clinic was established at the University of Oregon Medical School and the result of treatment for 158 patients is discussed. Patients received three forms of masking as treatment: masking from hearing aids, masking from the Tinnitus Masker, and FM-Masking. Conditions leading to each kind of recommendation are discussed. The examination procedures used in the Tinnitus Clinic are presented. The phenomenon of residual inhibition is explained and discussed in relation to possible long-term or permanent relief of tinnitus. Future plans for the clinic and needs of tinnitus patients are presented.