Tinnitus is noise from ear or head without any external sound stimulation, if severe enough, it can cause hearing difficulties or psychologic disturbances and much difficulty in everyday life. The etiology has yet to be discussed and the management is also very difficult. The author managed 18 patients with intravenous lidocaine and oral administration of dilantin over 1 month in severe tinnitus patients who had difficulty in every-day life, in the past 1 year. The results of this study were as follows : 1) Lidocaine was administered via intravenous route in 18 patients, good effect in 2 cases(11.1%), moderate effect in 6 cases(33.3%), but in 4 cases(22.3%) there was no effect, there were no cases which increased in severity after injection, and the best effect was seen in cases with decreasing type of an audiogram. 2) Duration of effectiveness after injection was between 3 minutes to 3 days, mostly within 1 hours. 3) In the effective group to lidocaine, oral administration of dilantin showed effectiveness in 9 of 14 cases(64%), 6 cases(66.7%) with moderate effect, 3 cases(33.3%) with good effect but no response group to lidocaine, dilantin administration showed no effect.