We sometimes see the patients with tinnitus without hearing loss, but usually hearing loss is tested only with octave frequencies. So author performed the Bekesy audiometry in the tinnitus patients without hearing loss to check the hearing impairment and compaired the audiological findings of the tinnitus without hearing loss with the tinnitus accompanying hearing loss. 1) The incidence of patients with tinnitus without hearing loss was about 9.55% of all tinnitus patients. It was more frequent in female and 77% of patients was between third and sixth decade in age. 2) In Bekesy audiometry, 70.2% of patients without hearing loss had abnormal findings, in which the dip was the most frequent. And Jerger type I was 68.1% and type II was 27.7%. 3) The frequency matching of tinnitus without hearing loss was 1KHz in about half of subjects, and the loudness was below 10dB in 85.6% of them. The agreement rate of frequencies of tinnitus and hearing loss was only 34.4%. 4) The causative factors such as trauma, noise and tension were found in only 42.4% of patients. 5) The duration of tinnitus without hearing loss was within one year in 83.9%, and its character was sudden and continuous in 61.9%. 6) The most common subjective expression of sounds were ""wing(wung, wang)"" and ""shoe(shoa, shue)"", and accompanying symptoms were headache in 62.2% and dizziness in 38.8%. With above results, author concluded that the tinnitus without hearing loss is not another disease entity, and Bekesy audiometry should be also tested to diagnose it. And it was suggested that the pathology would be at the auditory pathway to the inner ear or in the inner ear.