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Abstract
Tinnitus is the conscious perception of sound in the absence of any corresponding acoustic stimulus and is one of common auditory symptoms. There is some evidence that tinnitus patients suffer from difficulties in cognitive function including attention and memory. However, how exactly tinnitus affects the cognitive functions is still under debate. It seems that there is a reciprocal relationship between tinnitus and cognitive functions like auditory selective attention and working memory. In other words, as tinnitus can disrupt attention and memory functions, alterations in cognitive functions would in turn play an important role in tinnitus generation and persistence. This study reviews the literature on the relationship between tinnitus and cognition from a different view (a likely reciprocal link) and discusses its possible mechanisms.