Tinnitus is defined as perception of auditory sensation in the absence of any external stimulation. The auditory sensation could be ringing or other head noises that are not produced by an external source. Tinnitus can occur in one or both ears, range from very low to very high pitch, and may be continuous or intermittent. Its perceived volume varies and can range from subtle to shattering. Continuous tinnitus can be annoying and distracting, and in severe cases it can cause psychological distress and interfere with normal life. Most people would experience tinnitus or sounds in the ears at some time or another. The incidence of Tinnitus in the general adult population has been estimated from 4% to as high as 32% (Jastreboff, 1994; Tyler, Aran, & Dauman, 1992; Stouffer & Tyler, 1990). This disorder is not uncommon in the pediatric population, however children generally do not complain instinctively of having tinnitus.