Microglia cells are unique macrophages of the central nervous system,which play an important role in nerve injury,repair and remodeling.The functional abnormalities of the central auditory pathway and limbic sys-tem,as well as neural structure and functional remodeling are the focus of the central mechanism of tinnitus.M1 and M2 microglia participate in neural remodeling through pro-inflammatory and anti-inflammatory responses,respec-tively.In recent years,studies have found that microglia are involved in the pathogenesis of acute tinnitus by relea-sing their related cytokines,but the specific mechanism is still unclear.This study reviewed the research progress of M1 and M2 microglia in the mechanism of acute tinnitus.