Objective To report outcomes of the refined sound therapy in combination with cognitive behavioural therapy to treat tinnitus and related influencing factors.Methods Outcomes and potential influencing factors in 48 cas-es of subjective tinnitus treated with refined sound therapy in combination with cognitive behavioural therapy from July 2020 to February 2022 in the Department of Otolaryngology,Second Affiliated Hospital of the Army Military Medical University were assessed.Results The THI,SDS,HAMA and VAS scores,as well as tinnitus loudness,changed signifi-cantly compared to before treatment(P<0.05).Age,course of disease,tinnitus frequency distribution,tinnitus disability,anxiety and depression were not factors influencing outcomes,whereas tinnitus loudness and degree of hearing loss were independent influencing factors.Conclusion The combination of refined sound therapy and cognitive behavioral therapy can improve not only symptoms in subjective tinnitus,but also anxiety and depression.Tinnitus loudness and de-gree of hearing loss are independent factors affecting the efficacy.