The purpose of this study was to introduce the electroconduction system for an implantable tinnitus suppressor. This system is a modification of the extracochlear implant system, which was developed at Hokkaido University. This system consists of a stimulator and two coils. One of the coils is implanted inside the temporal bone and its size, including the current limiter, is 9 mm long, 6.4 mm wide and 6 mm thick. Another is contained in the plastic case which is used for hearing aids. The efficacy of conduction depends on the wave frequency. The most effective frequency was about 30 kHz. The maximum current required to relieve tinnitus is 100 microA when using this system. The heat emitted from the coil inside the case is so minimal at an intensity of 100 microA as to be negligible systemically. The electromagnetic coupling system works well for more than 4 months in saline.