This chapter reviews the classification and treatment of subjective tinnitus, emphasizing its heterogeneity and the need for tailored therapeutic approaches. Key interventions include cognitive behavioral therapy (CBT), sound therapy (e.g., hearing aids, masking), neuromodulation techniques (rTMS, vagus nerve stimulation), and pharmacological options, though no universally effective drug exists. The central nervous system’s role in chronic tinnitus is highlighted, with stress on multidisciplinary management integrating psychological and physiological strategies. Acute tinnitus requires etiological investigation, while chronic cases benefit from CBT and habituation therapies. The review underscores the importance of patient-specific classification based on duration, severity, and comorbidities to optimize outcomes.