Objective To evaluate the multivariate composite acoustic treatment in patients with subjective tinnitus in the short term and long term curative effect,and to analyze its influencing factors.Methods 870 patients with subjective tinnitus received multivariate composite acoustic treatment between April 2018 and May 2020 were retrospectively analyzed.Results Initial treatment effective rate was 66.2% .There was an initial treatment difference(P<0.05)for the effectiveness of different frequency of tinnitus patients.The efficient of 4 to 6 kHz frequency was highest(81.8% ),and the 1~2 kHz frequency efficient was the lowest(51.9% ).Gender,age,course of the disease,degree of hearing loss for initial treatment had no significant effect of efficient(P>0.05).The residual inhibition test results showed that some positive patients had the highest effective rate(76.9% ),and the results were correlated with the effective rate of the initial treatment(P<0.05).With the extension of treatment time,the multivariate composite acoustic treatment efficiently improve gradually.THI at each time point before and after the treatment scale comparative differences are statistically.Conclusion Multivariate composite acoustic treatment in patients with subjective tinnitus has good short-term and long-term curative effect.High frequency tinnitus patients are more likely to benefit,and residual inhibition test can be used as a prediction index of its curative effect.