Objective:To observe clinical therapeutic effect of syndrome differentiation combined with acupuncture in treating elderly sensorineural tinnitus  Methods:100 cases of elderly sensorineural tinnitus were randomly divided into treatment group and control group,50 cases in each group.The medication group was treated with Flunarizine tablets, and the treatment group was treated with syndrome differentiation combined with acupuncture. The course of each group was 6 weeks. The clinical effect was observed, and tinnitus score, hearing threshold, tinnitus loudness were investigated  Results:①The total effective rates of the treatment group and control group was 92.00% and 78.00% respectively, with a significant difference in the effects between the two groups (P<0.05); ② Before and after the treatment, there was significant difference in tinnitus volumes in each group(P<0.05); before and after the treatment, there was significant difference in tinnitus volumes between the two groups (P<0.05). ③ There was a hearing impairment in tinnitus patients with 2K hz and 4K hz stimulating in each group before and after the treatment, and there was significant difference in hearing threshold (P<0.05); After the treatment, there was significant difference in hearing threshold between the two groups, and hearing impairment in treatment was shot than control group (P<0.05). ④ After the treatment, there was significant difference in tinnitus loudness between the two groups(P<0.05); before and after the treatment, there was significant difference in tinnitus loudness between the two groups(P<0.05  Conclusion:syndrome differentiation combined with acupuncture in treating elderly sensorineural tinnitus can alleviateing tinnitus remarkably.