Objectives: Our objective is to clear the mechanism of the unilateral tinnitus without hearing loss from the point of trapezial hardness and study the effects of acupuncture on it.Methods: The tests conducted for patients with tinnitus in our hospital were as follows: Pure Tone Audiogram,Tinnitus Loudness,Tirmitus Handicap Inventory (THI),and Hospital Anxiety and Depression Scale (HADS).The alteration of trapezial hardness before and after acupuncture was measured by muscle hardness tester (NEUTONE TDM-N1,Tri-Wall).Student-t test was used for determining statistical significances (p<0.05).Acupuncture was applied for patients with the unilateral tinnitus without hearing loss,attached to an ENT general practice.Results: There were 21 patients (men∶ women 6∶15;mean age 48.8 ±13.2,29-71) with unilateral tinnitus without hearing loss.The mean value of THI was 46.2±20.8.The results of HADS was as below;Anxiety: 8.64±4.07,Depression: 7.17±4.27.The mean of tinnitus loudness was 24.0±9.62.The mean trapezial hardness was 27.9±4.78 in an unaffected ear and 25.9±3.92 in an affected ear.There were not significant differences between them.The mean relaxation rate before and after acupuncture was 3.87±4.37 in an unaffected ear and-0.5±3.77 in an affected ear.There were significant differences between them.Interestingly,this rate and the result of THI was significantly improved to 3.11±1.82 and 13.6±6.37at 6th times after treatment of acupuncture.Conclusion:Our results suggested that acupuncture resistance of trapezial hardness would have a possibility of an exacerbating factor on the unilateral tirmitus without hearing loss.