Long latency auditory evoked potentials (LLAEP) alterations in individuals with tinnitus are suggestive of dysfunction in the central auditory pathways at a cortical level. OBJECTIVE To characterize the LLAEP in individuals with and without tinnitus exposed to occupational noise. METHODS Cross-sectional contemporary cohort, prospective study. Sixty subjects exposed to occupational noise, ranging in age from 29 to 50 years underwent LLAEP assessment; 30 of them had tinnitus complaint and 30 did not have tinnitus. RESULTS We observed significant statistical difference regarding the mean values of latencies of waves N1 (p<0.001), P2 (p=0.002) and P300 (p=0.039) when we compared individuals with and without tinnitus. In individuals with tinnitus we also noticed a greater number of altered results concerning components N1 (60%) and P2 (66.7%), although only component P2 presented significant statistical difference (p=0.010). For the LLAEP, the latency increase was the only type of alteration found (p=1.000). We found a greater association between bilateral tinnitus and bilateral alteration for all components N1(73%), P2(73%) and P300(50%). CONCLUSIONS It is relevant to study LLAEP in individuals with tinnitus exposed to high occupational sound pressure levels.