Previous studies have shown that central auditory dysfunction without severe peripheral hearing loss was associated with higher incidences of cognitive decline and Alzheimer's dementia 11,12. Both hearing loss and central auditory dysfunction are associated with higher risk of developing dementia 5-10 years later 13. Uhlmann et al. 14 demonstrated an association of hearing impairment and Alzheimer's dementia. There may be a pathophysiological interplay of hearing impairment and neurodegeneration. Although the prevalence of tinnitus is not exactly related to the prevalence of hearing loss, chronic tinnitus is usually accompanied by a hearing impairment 4. Previous research revealed that chronic tinnitus was related to the anatomical brain abnormalities, including cortical grey matter reduction and reduced white matter integrity 15. In previous decades, structural and functional brain research showed the correlation between annoying tinnitus and various forms of cognitive dysfunction, especially executive control of attention and working memory 16. Such studies suggest that changes in hearing, olfaction may antecede the beginning of cognitive impairments and dementia as the strong risk factors of AD dementia 17,18. On the other hand, adequate research shows that specific sensory changes may be early biomarkers for AD 13. Previous studies have not used population-based cohort study to evaluate the relationship between tinnitus and subsequence risk of AD and PD. We applied nationwide data from the National Health Insurance (NHI) system to operate a retrospective population-based cohort study in Taiwan. This reliable data has been used for various studies, including tinnitus and AD/PD 19-21. The hypothesis of this study is that tinnitus might be related with the likelihood of subsequent diagnosis of AD and PD. We aim to determine the possibility of an association between tinnitus and a higher risk of AD and PD development. Methods Data sources. The NHI program, an essential health insurance program instituted in 1995, provided comprehensive medical care coverage to about 99% of the residents in Taiwan, including inpatient, outpatient, emergency, and traditional Chinese medicine services 22. Comprehensive information on medical visits, including diagnostic codes and prescription details according to the International Classification of Diseases, Ninth Revision, Clinical Modification (ICD-9-CM) are provided by the NHI Research Database (NHIRD). NHIRD is supervised by the National Health Research Institutes, with confidentiality kept in congruence with the directives of the NHI Bureau, Taiwan. Data used in the current study are from the Longitudinal Health Insurance Database 2005 (LHID2005). LHID2005 data were methodically and randomly retracted from the NHIRD, which contains data on one million people. No significant differences in the average insured payroll-related amount, sex distribution, or age distribution between patients in the LHID2005 and those in the original NHIRD were reported by NHRI 23 .