Abstract
AIM: The study aimed to evaluate the effect of tinnitus masking on cognitive functioning and the efficacy of tinnitus retraining therapy in reducing the severity of tinnitus handicap. METHOD: The study recruited 15 subjects (mean age = 47.1 ± 11.5) with unilateral chronic tinnitus (6 participants with right-ear tinnitus and 9 participants with left-ear tinnitus); and mild to moderate sensorineural hearing loss. Conducted in two phases, Phase 1 comprised case history, audiometric testing, tinnitus matching, and THI-Bangla assessment. Phase 2 involved P300 administration followed by a 60-session tinnitus retraining therapy (online-offline modality), concluding with post-therapy P300 and THI-Bangla assessments. Therapy outcomes were evaluated by improvements in P300 latency and amplitude and THI-Bangla scores. RESULTS: A significant improvement observed post-therapy, with reductions in mean P300 latency for both left (p < 0.001) and right (p < 0.001) ears. Mean P300 amplitude also increased significantly post-therapy for left (p < 0.001) and right (p < 0.001) ears. THI scores also declined substantially (p < 0.001), with a post-therapy mean THI score of 17.80 (SD = 4.64) for males and 12.20 (SD = 3.42) for females, revealing a significant difference (p = 0.033). CONCLUSION: These findings support the efficacy of tinnitus retraining therapy in reducing tinnitus related distress and enhancing cognitive processing, as evidenced by P300 improvements.