Weinvestigatedthe prognostic significance ofthe presence or absence ofvertigo and tinnitus, the timing ofthe initiation oftreatment, the type andseverity ofhearing loss, and age in 72 patients who had experienced sudden hearing loss. We found that the factors associated with a positive prognosis were the absenc e ofvertigo, the presence oftinnitus, initiation oftreatm ent within 7days, agreater degree ofhearing loss in the low frequencies, and a hearing loss ofless than 45 dB. Age had no effect on prognosis.