.) A new technique for studying tinnitus is proposed. According to Fourier theory, practically any waveform can be mathematically constructed from the sum of sine waves. This raises the possibility that internally generated sounds (i.e., tinnitus) might be so represented. Preliminary data shows that for some patients with sensorineural hearing loss and tinnitus, the subjective quality of tinnitus is more effectively matched by a complex waveform than by a single pure tone. Based on the waveform constructed, experiments are designed to address extant issues about tinnitus concerning its predominant pitch, it monaural/binaural origin, and the site of the masking of tinnitus. In addition, experiments exploring the similarity of the imitation to the real tinnitus are proposed. To the extent that the imitation is a valid representation of the tinnitus, the physical factors which make one imitation more unpleasant than another may also contribute to the disruptive nature of tinnitus. Taken together, the goal of the experiments proposed here is to develop a comprehensive data base and an understanding of the phenomenon of tinnitus which accompanies sensorineural hearing loss.