Recovery from idiopathic sudden hearing loss depends on many factors, some as yet unknown. This study found tinnitus to be a favorable prognostic sign, based on an analysis of symptoms and recovery rates in a series of 60 patients. Hearing improved in 80 per cent of the patients studied. Tinnitus was one of the complaints in 71 per cent of the patients who recovered, whereas it was present in only 39 per cent of those who did not recover. A possible explanation of the association between tinnitus and recovery from sudden hearing loss is suggested and discussed.