Sound therapy is a gradually rising kind of means to treat tinnitus by using one or more kinds of sound stimuli in recent years, including white noise, narrowband noise, natural sound, music sound and so on. Its therapeutic effect has been confirmed in many clinical studies. Sudden hearing loss is one of the common ear diseases and most patients are accompanied by tinnitus, which can cause a serious impact on patients' mental health and quality of life. The etiology, pathogenesis and interaction principle of the two are not clear at present. This paper reviews the definition and mechanism of sound therapy, the application of sound therapy, and the research progress of the effect of sound therapy on sudden hearing loss with tinnitus at home and abroad, explores the application and significance of sound therapy in the treatment of patients with sudden hearing loss and tinnitus, and looks forward to its future development direction.