Brainstem evoked response audiometry has been performed in 164 patients complaining of tinnitus, unilateral or bilateral. The latency of every wave and the latency between the peak of every wave have been compared with those obtained in a normal population (n = 57). The latency of the first wave is increased significantly at the same side of the tinnitus. But I-V latency is shorter at the side of the tinnitus. When this increase is absent, the I-V latency is prolonged the side of the tinnitus. It is possible to differentiate between tinnitus of peripheral origin and that of central origin, although the existence of unilateral deafness is constant. The same results have been obtained in the deaf patients with bilateral symmetric deafness, in accordance with Maurizi et al., 1985.