The use of electrical stimulation to treat tinnitus was evaluated in a two-experiment study. The stimulus was a low amperage, low frequency variable square wave applied to 13 sites on the auricle of the ear with tinnitus. The sites were selected for their increased electrical conductivity as measured by low electrical resistance readings. Experiment 1 results defined improvement as either a complete remission of the tinnitus or a decrease in the frequency of the tinnitus. Experiment 2 utilized a single blind protocol with 20 subjects comprising 33 ears with tinnitus. Eighty-two percent of the 33 ears showed improvement by either of the two criteria. The permanence of the improvement ranged from 20 minutes to at least six months. The variables associated with this procedure were discussed. The adverse effects from the stimulation were minimal.