Until recently, there has been no treatment that has been clinically validated as consistently effective. Despite advances in understanding of the tinnitus condition, such as the Neurophysiological Model (Jastreboff & Hazell, 1993), the promise of much improved outcomes from treatment has yet to be realized in general clinical practice. Previously available treatment options continue to be limited by a lack of clinically consistent efficacy, efficiency, and/or user acceptability. Even Tinnitus Retraining Therapy (TRT), the most widely advocated practical application of the principles of the Neurophysiological Model, has been recently reported to yield only modest outcomes, and to require an extended period of time (up to 24 months) to achieve these outcomes for a high proportion of patients (J. A. Henry et al., 2005). Notably, some reports (Dineen, Doyle, Bench, & Perry, 1999; Hiller & Haerkotter, 2005; McKinney, Hazell, & Graham, 1999; Schmitt & Kroner-Herwig, 2002; Tyler, 2004) have questioned whether the acoustic stimulation used in tinnitus management programs such as TRT, predominantly consisting of broadband noise generators or hearing aids, provides any real incremental benefit over the counseling component of the program.