Acoustic therapy is a means of treating 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 clinical ear diseases. Most of the patients are accompanied by tinnitus.It is not clear for the etiology, pathogenesis and interaction principle at present.Sudden deafness accompanied by tinnitus can cause a serious impact on patients’ mental health and quality of life. This paper reviews the definition and mechanism of acoustic therapy, the application of acoustic therapy, and the research progress of the effect of acoustic therapy on sudden hearing loss with tinnitus at home and abroad.The paper reviews the application and significance of acoustic therapy in the treatment of sudden deafness with tinnitus, and looks forward to its future development direction.