Tinnitus and Its Effect on Working Memory and AttentionPurpose: In 2 experiments, the assumption that continual orienting to tinnitus uses cognitive resources was investigated. It was hypothesized that differences in performance of tinnitus and control groups would manifest during demanding or unfamiliar tasks that required strategic, controlled processing and that reduced performance was not related solely to levels of anxiety. Method: Nineteen participants with chronic, moderate tinnitus-matched with a control group for age, education, and verbal IQ-completed auditory verbal working-memory and visual divided-attention tasks, with task order counterbalanced across participants. Results: As hypothesized, reading span of the tinnitus group was significantly shorter than that of the control group (Task 1). In Task 2, the tinnitus group recorded slower reaction times and poorer accuracy in the most demanding dual task context. Covariate analyses revealed that differences in task performance were not attributable to anxiety scale scores. Conclusions: Complaints of the distracting effects of tinnitus have a basis in performance test outcomes. Future research should investigate effects of severe tinnitus and possible effects of hearing loss. At the level of theory development, results from this study suggest that tinnitus affects cognition to the extent that it reduces cognitive capacity needed to perform tasks that require voluntary, conscious, effortful, and strategic control.KEY WORDS: tinnitus, working memory, divided attention, anxiety, controlled processes, automatic processes T innitus, the perception of sound in the absence of corresponding auditory stimulation, is a widespread phenomenon. Estimates of the incidence of tinnitus in the general population vary widely. Epidemiological studies, in which an attempt is made to include every member of the designated population in the sample, are unique in that they can provide accurate estimates of the prevalence of tinnitus, free from the biasing effects of drawing samples from clinical populations or calling for volunteers. A recent epidemiological survey conducted on the aged population (55 years and over) of a township west of Sydney, Australia, revealed that 30% of this group had experienced at least one episode of tinnitus in the year preceding the interview. This study was composed of 26% of participants with normal threshold acuity and 35% of participants with a hearing loss (Sindhusake et al., 2003). Sindhusake et al. reviewed six recent population-based studies of tinnitus prevalence in the general population and arrived at a range of 13% to 18%.Chronic tinnitus can be accompanied by depression (Folmer, Griest, & Martin, 2001;Holgers, Erlandsson, & Barrenas, 2000), anxiety (G. Andersson & Vretblad, 2000;Folmer et al., 2001), insomnia (Folmer et al., 2001), problems with auditory perception (Hallam, Jakes, & Hinchcliffe, 1988;Tyler & Baker, 1983), and poor general and mental health. In extreme cases, intractable tinnitus may lead to suicide (Johnston & Walke...