Professor Liu Ximing’s experience in treating tinnitus from fire and heat was introduced. According to,“tinnitus was caused by the rise of yang qi， just like the growth of all things” in ,Interpretation of Pulse， Su Wen,， the theory that fire burning was the core pathogenesis of tinnitus was proposed. Guided by the theory of deficiency and excess， the pathogenesis of fire and heat could be divided into yang excess， qi stagnation， pathogen obstruction and yin deficiency. Correspondingly， treatments could be adopted in four ways of clearing heat and fire， promoting qi and relieving depression， dispelling pathogen， and replenishing yin and yang. Messenger drugs such as Scallion， Acori Tatarinowii Rhizoma and Magnetitum were essential for efficacy. By regulating the balance of zang-fu， adjusting deficiency and excess， and clearing the origins of fire and heat， hearing would be recovered. Four cases were appended to illustrate the theory.