The literatural study on the effect of acupuncture for tinnitus was studied from the viewpoint of acupuncture effect. The conclusions are as follows. 1. The ear manages kidney, it relates with the heart meridian of hand soeum, kidney meridian of foot soeum, lung meridian of hand taeeum, spleen meridian of foot taeeum, stomach meridian of foot yangmyeong, gallbladder meridian of foot soyang, triple energizer meridian of hand soyang, small intestine meridian of hand taeyang. 2. According to classification of meridian in acupuncture treatment of tinnitus triple energizer meridian of hand soyang 18.0%, gallbladder meridian of foot soyang 16.6%, bladder meridian of foot taeyang 16.6%, small intestine meridian of hand taeyang 9.7%, large intestine meridian of hand yangmyeong 8.3%, stomach meridian of foot yangmyeong 5.5%, spleen meridian of foot taeeum 4.1%, pericardium meridian of hand gworeum 4.1%, lung meridian of hand taeeum 2.8%, heart meridian of hand soeum 2.8%, kidney meridian of foot soeum 2.8%, liver meridian of foot gworeum 2.8%, conception channel 2.8%, governor channel 2.8% have been used much in turn. 3. In the general points GB2 24times, TE3 22times, TE17 22times, SI19 20times, TE21 20times, KI 3 19times, BL23 17times, LI4 15times have been used much in turn.