This paper explores the therapy and syndromes of tinnitus due to depression syndrome. It indicates that tinnitus cannot be restricted to the dogma of “the kidney opening into the ears”,and also cannot invigorate kidney totally. Tinnitus is a common manifestation of depression syndrome,ancient physicians had expounded it sufficiently. Depression,anger,anxiety,panic can all lead to tinnitus. Tinnitus due to depression syndrome has direct clinical evidences(emotional disorders’ mind and psychotic and neurologic symptoms),as well as indirect clinical evidences further(involved colorful constitutional symptoms). Tinnitus due to depression syndrome is a kind of masked depression syndrome which concealed by the tinnitus essentially. The objective existence of tinnitus due to depression syndrome has been proved by modern pathophysiology,psychology,and therapeutics of traditional and western medicine already. To improve the clinical curative effect,we should consider the intractable tinnitus again from the view of depression syndrome,and try to treat it from the aspect of depression syndrome.