Patients with intractable tinnitus in a dead ear were selected for electrical tinnitus suppression (ETS) first with a round window electrode inserted via the ear canal. Three patients have been selected for implantation with a UCH/RNID single channel extracochlear device to use with a sinusoidal tinnitus suppressor. We have also examined the effect of sinusoids on deafened implantees with tinnitus and conclude that tinnitus can be suppressed in some individuals with low frequency sine waves. Two patients are presented who have used cochlear implants to suppress their tinnitus for more than 18 months.