Purpose: To investigate audiometery and characteristics related to tinnitus in tinnitus patients, and to understand the relationship between the discomfort of tinnitus and the quality of life. Methods: The subjects were 110 patients with tinnitus. The data were collected using tinnitus handicap questionnaire, quality of life, and pure tone audiometry, which measured hearing level in dB and frequency in Hz matching of tinnitus. Results: Majority of tinnitus patients (75.5%~81.8%) had normal auditory sensation. but 82.7% of patients indicated that they have heard tinnitus "frequently" or "always", and the major sounds of tinnitus were "wing, wung, wang". The matching sounds of tinnitus had various range in hearing level(dB) and frequency(Hz). Tinnitus patients reported moderate levels of the discomfort of tinnitus and the quality of life, and there were negative correlation between the discomfort of tinnitus and the quality of life(r=-.314, p<.001). Conclusion: These findings suggest that special attention is needed for tinnitus patients because the physical, psychological, and social impacts of tinnitus could be decrease their quality of life. Specialized nursing intervention considering specific conditions related to tinnitus is required to solve various health problems of tinnitus patients.