According to epidemiological studies of tinnitus prevalence, 0.5-1% of respondents report that tinnitus severely affects their ability to lead a normal life. In the present investigation quality of life and its association with tinnitus-related factors: psychological, psychosomatic and audiological, was studied based on a sample of 122 patients, who attended the hearing clinic for distress due to tinnitus. A stepwise regression analysis was performed with quality of life as a dependent variable. Six of 13 variables included in the model proved to be significant regressors and to explain 65% of the variance. The six predictor variables were: impaired concentration, feeling depressed, perceived negative attitudes, hypersensitivity to sounds, average hearing level (best ear) and tinnitus duration (the shorter the duration of tinnitus the more negative impact on quality of life). The three most significant predictors were directly related to perceived psychological distress and explained most of the variance in quality of life in tinnitus patients included in this study. An unexpected finding was that fluctuations in tinnitus, vertigo, headache or perceived social support did not prove to belong to the significant regressors. The results are discussed in view of the construct of quality of life, depressive cognitions and social support in general, as well as in tinnitus-specific life circumstances.