Tinnitus models are an integral part of tinnitus counselling. In cases with compensated tinnitus, counselling represents the only therapeutic measure necessary. In contrast, patients with uncompensated tinnitus require further therapy in the form of medication, tinnitus-maskers or psychotherapy. Sound processing along the peripheral and central auditory pathways is achieved by functional loops that direct mechanical, electrical or chemical information to various points in the pathway. Minor damage to a loop can cause destabilization of this finely balanced system and can induce tinnitus. Current peripheral tinnitus models are reviewed and discussed with respect to in vitro data from isolated outer hair cells of the guinea pig cochlea. Audiological findings of a patient with central tinnitus after brainstem surgery are discussed in view of central tinnitus models. Specific models for common hearing disorders, such as tinnitus with normal hearing, noise trauma, sudden hearing loss, toxic cochlear lesions, presbyacusis, acoustic neurinoma and Menière's disease are presented for the ENT-surgeon involved with tinnitus-counselling.