Tinnitus is thought to be an auditory phenomenon resulting from spontaneous neuronal activity somewhere along the auditory pathway either in the peripheral or central auditory system. The neural abnormalities underlying tinnitus are largely unknown. This study analysis the auditory brainstem responses in normal hearing patients with tinnitus. This study consisted of 100 patients divided into two groups. Group I (Control): 50 Normal hearing patients without tinnitus. Group II (Study): 50 Normal hearing patients complaining of tinnitus. Both groups were submitted to full audiological history taking, otological examination, basic audiologic evaluation and Auditory brainstem responses (ABR) followed by calculation of the absolute latencies of wave I, III and V and interpeak latencies between waves I-III, III-V and I-V. In the study group 20 patients showed abnormal results in at least 1 of the 6 parameters evaluated. The results of absolute latencies of wave I, III and V showed significant prolongation, but the interpeak latencies of waves I-III, III-V and I-V were not significantly prolonged when compared with control group. Our study data showed that there are changes in the central pathways in the study group. The significance of these changes must be investigated with further audiological and neurological tests. We also understand that ABR has to be included in the work up of tinnitus patients whose hearing is within normal parameters.