Tinnitus is a chronic and bothering problem which in some patients may lead to some psychological reactions. While tinnitus may be caused due to some definable structural abnormalities, sometimes no structural etiologic defect can be found. This study aimed to evaluate the therapeutic effects of acupuncture on the inner ear originated tinnitus in the latter mentioned group.This prospective clinical trial study has been done in Alzahra and Kashani hospitals in Isfahan, Iran during 2010-2011. Simple sampling was used to select patients who were then divided into two groups of true acupuncture group and placebo group. The number of patients in each group was 27. The hospital anxiety and depression scale (HADS), tinnitus severity index questionnaire, and tinnitus loudness scale were completed by the patients. Two latter questionnaires were completed again after the 5th and 10th sessions of acupuncture treatment. The case group was treated with effective acupuncture with true acupuncture needles while the control group was treated ineffectively, i.e. similar to the usual acupuncture method but with fake needles. Independent t-test was used to compare the mean of tinnitus severity index and loudness scores between the two groups. We also used repeated measures ANOVA test to compare the mean of tinnitus severity index and loudness for different assessments in either group.After the 5th and 10th sessions of treatment, the mean of tinnitus severity index reduced significantly only in the case group (p = 0.002, and p = 0.001, respectively). In addition, the quality of life in the case group also improved after the treatment. Moreover, the mean of tinnitus loudness also reduced significantly only in the case group after 5 and10 sessions of treatment (p = 0.001, and p < 0.001, respectively).It seems that acupuncture can improve tinnitus in some selected patients.