ObjectiveTinnitus is a continuous or recurrent subjective sensation of sound in the ear or cranial. The causes and pathogenesis of tinnitus are complex. There are no specific drugs for tinnitus in the clinic. For subjective tinnitus that accounts for the majority of clinics, the treatment strategies are diversified, mainly including drug therapy, psychological therapy, traditional Chinese medicine therapy, hyperbaric oxygen therapy, craniocerebral electrical stimulation therapy, dietary supplement therapy, etc. Among them, acoustic therapy represented by masking plays an important role in clinical intervention. This article summarizes the research progress of various mechanisms, application methods, management and the relationship with sleep of acoustic therapy.