Measurements: Subjects will be brought in for baseline evaluation for Phase II four weeks after finishing their course of acamprosate during Phase I. Subjects will receive a full audiometric evaluation. Subjects with active otologic disease at that time will be excused. Tinnitus pitch and loudness matching per Johnson and Goodwin, (1981) will be performed noting octave confusion. Loudness matching will be performed using a 1 kHz tone presented to the ear contralateral to the tinnitus of interest to minimize complications tinnitus was often too high a level to test (beyond the limits of the equipment). This problem occurs less often when using a 1 kHz comparison tone because most subjects have reasonable auditory thresholds at that frequency. Minimum masking levels (MML) will be determined by measuring the level at which a 2 kHz to 12 kHz band of noise completely masks the tinnitus in the ipsilateral ear. Residual inhibition or post-masking change testing will be conducted at the end of the tinnitus testing. The 2 kHz to 12 kHz band of noise will be elevated to 10 dB above the MML (if tolerable) and remain on continuously in the ear ipsilateral to the tinnitus for 60 seconds. At that point, the masking will be turned off and the subject will be asked to identify any changes in their perceived tinnitus. If partial or complete residual inhibition occurs, their duration will be timed with a stopwatch and recorded. Subjects will also be instructed to complete VAS scores for tinnitus loudness and annoyance, the Tinnitus Handicap Inventory (THI; Newman et al, 1996) which is a 25-item questionnaire that is currently the most widely used estimator of the impact of tinnitus on an individual daily life, and the Maudsley Obsessional-Compulsive Inventory (MOCI; Rachman and Hodgson, 1980) questionnaire, which will not be used as a primary outcome measurement, but will be used in the multiple linear regression analysis of Phase III. Upon completing Phase II of the study, the subjects who do not experience improvements in their tinnitus from acamprosate will be given information about other tinnitus management options and given the opportunity to be evaluated and managed at the OHSU Tinnitus Clinic.