Tinnitus, defined as the perception of sound when no corresponding external auditory stimulus exists, is a debilitating condition that is widespread yet difficult to successfully treat. It is estimated that between 10% and 15% of the adult population experience tinnitus to some degree. Although many people with tinnitus are not disturbed by the sensation, the condition is disabling in 0.5% to 2% of the tinnitus population or between 1.4 and 5 million people (Bauer & Brozoski, 2006). Additionally, tinnitus is among the most prevalent of service-connected disabilities for veterans receiving compensation according to the VA 2010 Annual Benefits Report, impacting over half a million veterans (US Department of Veterans Affairs, 2010).