Tinnitus is sound perceived by patients in their ears when no external source of the sound exists. Subjective tinnitus is generally linked with high frequency hearing loss, as a result of noise exposure or presbycusis. Aim of present study was to study association of degree and type of hearing loss with tinnitus. Total 100 patients with complain of tinnituswere included in the study. All patients were subjected to clinical and audiological tests including pure tone audiometry for hearing. Length of tinnitus was more than one year in 55% patients. Left ear tinnitus was more common than right ear or both ears tinnitus. Subjective hearing loss was present in 90% patients were on pure tone audiometry only 64% ears with tinnitus had mild to moderate hearing loss. Out of these 60% ears had sensorineural hearing loss. Present study concluded that there is definite association of tinnitus with hearing impairment, more so with sensorineural hearing loss that to conductive hearing loss.