This research is being conducted at the University of Arkansas for Medical Sciences (UAMS). Up to 60 subjects, including males and females ages 19-89 years old and of all races, and with tinnitus severe enough to seek medical attention, will be enrolled in this study. All participants will be evaluated or medically reviewed by the study physician, Dr. Dornhoffer of the Hearing and Balance Clinic at UAMS, including a modified physical examination and hearing tests, prior to beginning therapy with rTMS in order to rule out any medically treatable causes of tinnitus. An MRI scan of the head may or may not be required, depending upon the results of this evaluation, in order to rule out specific middle ear pathologies.