Factors affecting the pre-and post-operative tinnitus development and disappearance or decrease in patients with COM(chronic otitis media) with or without cholesteatoma who underwent a certain type of operation at Chonnam University Hospital from Jan 1, 1994 to Dec 31, 1995 were analysed statistically on 339 ears in 332 cases. Age, sex, presence or absence of cholesteatoma, types of operation, presence or absence of pathology around the stapes, and preoperative bone conduction threshold were chosen as variables that might be related to the tinnitus in COM patients. Statistical analysis was performed by logistic regression analysis method and p<0.05 was chosen as the statistically significant value. The results of this study revealed that there was no statistically significant factor among six fators which authors thought to have any relationship with pre-and post-operative development and disappearance or decrease of tinnitus in COM patients. However, there were several tendencies related to the tinnitus in COM patients.